Al Cpt 2024 Instructions. For taxable year 2024, taxpayers who would. For the 2023 tax year, the $100 minimum is cut in half to $50 for the approximately 230,000 entities subject only to the minimum, and in 2024, it is eliminated.
Taxpayers whose business privilege tax is calculated to be $100 or less are not required to file a business privilege tax return (bptin/cpt/ppt). 8 to its current procedural terminology code set for 2024.