HF 990

1st Engrossment - 90th Legislature (2017 - 2018) Posted on 02/27/2018 11:53am

A bill for an act
relating to state government; providing for a free electronic filing system for
individual income tax returns; establishing the appointment of the director of early
education and development; amending Minnesota Statutes 2016, sections 13.321,
by adding a subdivision; 13.461, by adding a subdivision; proposing coding for
new law in Minnesota Statutes, chapter 270C; proposing coding for new law as
Minnesota Statutes, chapter 119C.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

ARTICLE 1

FREE ELECTRONIC FILING SYSTEM FOR INDIVIDUAL INCOME TAX
RETURNS

Section 1.

new text begin [270C.303] FREE ELECTRONIC FILING OF INDIVIDUAL INCOME
TAX RETURNS.
new text end

new text begin (a) The commissioner must develop and implement a system for the secure electronic
filing of individual income tax returns and payment of individual income tax liabilities on
the department's Web site at no cost. The system must allow for filing of individual returns
by individuals and also by tax preparers.
new text end

new text begin (b) The system must automatically populate returns with taxpayer data available to the
commissioner including but not limited to wage data received from one or more employers,
state income tax withheld by one or more employers, and additional taxes owed to the state
or refund owed to the taxpayer.
new text end

new text begin (c) The system must be available:
new text end

new text begin (1) by January 15, 2019, for the filing and payment of tax year 2018 individual income
taxes of filers with income only from wages, fewer than five dependents, and federal adjusted
gross income less than $200,000 for married couples filing joint returns, and less than
$100,000 for all other filers; and
new text end

new text begin (2) by January 15, 2020, for the filing and payment of tax year 2019 individual income
taxes of filers with income only from wages, Social Security benefits, interest, dividends,
individual retirement account distributions and pensions, fewer than five dependents, and
federal adjusted gross income less than $200,000 for married couples filing joint returns,
and less than $100,000 for all other filers.
new text end

new text begin (d) For purposes of this section, "federal adjusted gross income" has the meaning given
in section 62 of the Internal Revenue Code. Other terms have the meanings given in chapter
290.
new text end

new text begin (e) By September 15 of each year, beginning in 2019, the commissioner must provide
a report to the chairs and ranking minority members of the legislative committees with
jurisdiction over taxes, in compliance with sections 3.195 and 3.197. The report must include
statistics on usage of the free electronic filing system required in this section; ways in which
the commissioner could expand the system, including draft legislation if needed for system
expansion; and any other information the commissioner considers relevant.
new text end

Sec. 2. new text begin FREE ELECTRONIC FILING OF INDIVIDUAL INCOME TAX RETURNS;
PILOT PROGRAM.
new text end

new text begin (a) The commissioner must conduct a pilot program to test the free electronic filing
requirement in Minnesota Statutes, section 270C.303. The pilot program must operate at
least three taxpayer assistance sites that receive grants under Minnesota Statutes, section
270C.21. At least one of the pilot program sites must be in the seven-county metropolitan
area, and at least one must be in greater Minnesota. The pilot program system must be
available by January 15, 2018, for the filing and payment of tax year 2017 individual income
taxes of filers with income only from wages, fewer than five dependents, and federal adjusted
gross income less than $200,000 for married couples filing joint returns, and less than
$100,000 for all other filers.
new text end

new text begin (b) The system must automatically populate returns with taxpayer data available to the
commissioner including but not limited to W-2 data on wages and state income tax
withholding.
new text end

new text begin (c) For purposes of this section, "federal adjusted gross income" has the meaning given
in section 62 of the Internal Revenue Code. Other terms have the meanings given in
Minnesota Statutes, chapter 290.
new text end

new text begin (d) By August 15, 2018, the commissioner must report final statistics on usage of the
pilot program and on plans to implement tax year 2018 electronic filing as required in
Minnesota Statutes, section 270C.303. The report must comply with the requirements of
Minnesota Statutes, sections 3.195 and 3.197.
new text end

ARTICLE 2

DIRECTOR OF EARLY EDUCATION AND DEVELOPMENT

Section 1.

Minnesota Statutes 2016, section 13.321, is amended by adding a subdivision
to read:

new text begin Subd. 11. new text end

new text begin Director of early education and development. new text end

new text begin Access by the director of
early education and development to private data on individuals is provided under section
119C.03, subdivision 6.
new text end

Sec. 2.

Minnesota Statutes 2016, section 13.461, is amended by adding a subdivision to
read:

new text begin Subd. 33. new text end

new text begin Director of early education and development. new text end

new text begin Access by the director of
early education and development to private data on individuals is provided under section
119C.03, subdivision 6.
new text end

Sec. 3.

new text begin [119C.03] DIRECTOR OF EARLY EDUCATION AND DEVELOPMENT.
new text end

new text begin Subdivision 1. new text end

new text begin Appointment. new text end

new text begin The governor must appoint the director of early education
and development, subject to the advice and consent of the senate. The director must report
to the commissioner, who must provide necessary administrative support to the director.
new text end

new text begin Subd. 2. new text end

new text begin Qualifications. new text end

new text begin The governor must select the director on the basis of professional
qualifications and knowledge of early childhood development, early childhood education,
and related public policies. The director serves in the unclassified service for a term of four
years. The first term must end on December 31, 2020. The governor may remove the director
for cause. If a director resigns or is removed for cause, the governor must appoint a director
for the remainder of the term.
new text end

new text begin Subd. 3. new text end

new text begin Compensation. new text end

new text begin Compensation of the director shall be established under chapter
15A.
new text end

new text begin Subd. 4. new text end

new text begin Duties; powers. new text end

new text begin (a) The director must:
new text end

new text begin (1) develop early education program policies;
new text end

new text begin (2) coordinate outreach to eligible families to provide uniform notification about available
program options;
new text end

new text begin (3) streamline the administration of each early education program;
new text end

new text begin (4) manage data collection to support and evaluate a coordinated system of early child
care and education;
new text end

new text begin (5) coordinate internal and external evaluation of early child care and educational
programs to measure and report on their effectiveness and efficiency;
new text end

new text begin (6) calculate the total aid to each child for the programs listed in section 119C.01,
subdivision 5;
new text end

new text begin (7) establish the aid limit under section 119C.05;
new text end

new text begin (8) develop data-sharing agreements and memoranda of understanding, as necessary,
with the commissioners of administration, education, health, and human services; and
new text end

new text begin (9) serve as executive director of the Children's Cabinet established in section 4.045.
new text end

new text begin (b) In carrying out the duties under paragraph (a), the director has the authority to:
new text end

new text begin (1) direct the commissioner of education to administer early education programs according
to the director's plans developed under paragraph (a);
new text end

new text begin (2) direct the commissioner of human services to administer the quality rating and
improvement system according to the director's plans developed under paragraph (a);
new text end

new text begin (3) direct and control money appropriated to the director; and
new text end

new text begin (4) enter into agreements with other state agencies to provide appropriate funding to
early child care and education programs.
new text end

new text begin Subd. 5. new text end

new text begin Coordination with other agencies. new text end

new text begin (a) The commissioner of human services
and the commissioner of education must provide the director data on early education and
child care assistance program participants under subdivision 6.
new text end

new text begin (b) The director must coordinate early education program activities, including the quality
rating and improvement system, with advice from the commissioner of education and the
commissioner of human services.
new text end

new text begin (c) The director must coordinate with the commissioner of education and the
commissioner of human services to develop a form by which the parent or guardian of a
child participating in an applicable early child care and education program may consent to
share private data with the director. The consent form must specify what data is being shared,
what government entities will have access to the shared data, and the purpose for the data
sharing. The consenting parent or guardian may withdraw consent, in writing, at any time.
The ability of a parent or child to receive services is not affected by a refusal to give consent
under this paragraph.
new text end

new text begin Subd. 6. new text end

new text begin Data practices. new text end

new text begin (a) Subject to the limitations in paragraphs (b) and (c), the
director is authorized to access the following private data on individuals:
new text end

new text begin (1) educational data as defined in section 13.32, subdivision 1, paragraph (a); and
new text end

new text begin (2) data collected, maintained, used, or disseminated by the welfare system as defined
in section 13.46, subdivision 1, paragraph (c).
new text end

new text begin (b) The director may only access private data relating to an individual's participation in
the following programs:
new text end

new text begin (1) the school readiness program under sections 124D.15 and 124D.16;
new text end

new text begin (2) the voluntary prekindergarten program under section 124D.151;
new text end

new text begin (3) the early learning scholarship program under section 124D.165;
new text end

new text begin (4) the Head Start program under sections 119A.50 to 119A.545;
new text end

new text begin (5) a child care assistance program under chapter 119B; and
new text end

new text begin (6) the kindergarten readiness assessment under section 124D.162.
new text end

new text begin (c) The director may only access private data on an individual whose parent or guardian
has consented to share data with the director under subdivision 5, paragraph (c).
new text end

new text begin Subd. 7. new text end

new text begin Annual report. new text end

new text begin The director must submit an annual report to the chairs and
ranking minority members of the legislative committees having jurisdiction over education
under section 3.195. The report must include data relating to the number of children
participating in each program, the participating families' income level, aid received per child
per program, total aid received per child per family, and the number of waivers to the aid
limit granted. The director must submit the report by January 15, 2020, and annually
thereafter.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2017.
new text end