Supreme Court of Minnesota July 31, 2019, A18-1740 (Int'l Bus. Machs. Corp. v. Comm'r Revenue)

THISSEN, Justice.

*815This case requires us to interpret Minnesota's research and development (R&D) tax credit statute. Minn. Stat. § 290.068 (2010).1 Specifically, we must answer two questions. First, does the Minnesota Legislature's incorporation of the federal tax code's definition of the term "base amount" in section 290.068 include the federal "minimum base amount" limitation? See Minn. Stat.