Mn | 174 - Google Drive

: Review your 2025 filings with an advisor to ensure you aren't over-capitalizing expenses that fit into specific exceptions, like quality control or management studies. Find more details on the Minnesota Department of Revenue .

Programs must be inclusive and respectful of community values. MN 174 - Google Drive

Minnesota currently continues to require businesses to capitalize and amortize domestic research expenditures over five years under . While new federal laws like the 2025 tax bill have introduced Section 174A to restore immediate expensing, Minnesota has not yet conformed to this change. : Review your 2025 filings with an advisor