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Lawmakers question whether Minnesota research tax credit is suitable for audit amid data gaps
Summary
Members raised concerns that the Minnesota research tax credit lacks clear goals and sufficient data for an OLA evaluation; staff and legislators discussed whether the Legislative Budget Office or Department of Revenue might be better suited to that work.
Legislators told the Legislative Audit Commission Evaluation Subcommittee on May 8 that the Minnesota research tax credit may be a poor candidate for an immediate program evaluation because prior reviews found unclear goals and limited data.
Representative Lee recalled the prior review and told the group the program’s earlier estimates suggested the credit "did not pay for…
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