Mn 174 - Google Drive Access

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.

Under , Minnesota is moving toward a unified model program for sexual health education. Starting in the 2025-2026 school year , school districts and charter schools must implement these programs, focusing on consent, healthy relationships, and preventing unintended pregnancies. What to Know : 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 . Starting in the 2025-2026 school year , school

Minnesota Tax Filings and Section 174: What You Need to Know Minnesota Tax Filings and Section 174: What You Need to Know