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S.F. No. 351 - Extending the R & D credit to sole proprietors
Author: Senator David H. Senjem
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: February 3, 2015


This bill extends the research and development (R & D) credit to sole proprietors.  Under current law, the credit is available to corporations and to individual taxpayers who are partners in a partnership or shareholders in an S corporation.

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