Mn 174 - Google Drive 💯

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

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

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. Minnesota Tax Filings and Section 174: What You