Minnesota corporate headquarters tax credit established, and report required.

HF 2336 establishes a tax credit for corporations that establish or maintain their headquarters in Minnesota. To qualify, corporations must meet specific criteria, including having at least $250 million in worldwide revenue, employing 250+ eligible workers at the headquarters, making a $10 million minimum investment in eligible expenses (like relocation, renovation, or employee training), and creating or maintaining jobs. The credit equals 10% of eligible employee wages per worker (capped at $20,000 per employee) or 60% of total eligible expenses, whichever is lower. The bill also requires the state to report on the program's implementation and impact.