HF 2056

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:57am

A bill for an act
relating to taxation; individual income; providing a refundable credit for victims
of sexual assault; appropriating money; proposing coding for new law in
Minnesota Statutes, chapter 290.

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

Section 1.

new text begin [290.0678] SEXUAL ASSAULT VICTIM CREDIT.
new text end

new text begin Subdivision 1. new text end

new text begin Credit allowed. new text end

new text begin (a) A qualified individual is allowed a credit against
the tax due under this chapter equal to 50 percent of qualified expenses.
new text end

new text begin (b) For a nonresident or a part-year resident, the credit under this subdivision
must be allocated based on the percentage calculated under section 290.06, subdivision
2c, paragraph (e).
new text end

new text begin Subd. 2. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following terms have
the meanings given.
new text end

new text begin (b) "Qualified individual" means an individual who was the victim of a criminal
sexual conduct offense whether or not any person is prosecuted or convicted or adjudicated
delinquent but the conviction or adjudication of delinquency of a person whose acts
gave rise to the claim is conclusive evidence that the individual was a victim unless an
application for rehearing, appeal, or petition for certiorari is pending or a new trial or
rehearing has been ordered.
new text end

new text begin (c) "Qualified expenses" means:
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new text begin (1) a qualified individual's expenses for psychological or psychiatric treatment
related to the offense; and
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new text begin (2) travel, lodging, and meal expenses incurred by the qualified individual and the
qualified individual's parents, stepparents, or guardians while the qualified individual is
receiving psychological or psychiatric treatment related to the offense;
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new text begin "Qualified expenses" does not include amounts claimed as a deduction under section
213 of the Internal Revenue Code, or amounts for which the qualified individual or the
qualified individual's parents, stepparents or guardians received reparations under the
provisions of chapter 611A.
new text end

new text begin (d) "Travel, lodging, and meal expenses" means the amount allowable for
transportation expenses related to medical care under section 213(d)(1)(B) of the Internal
Revenue Code, plus up to $80 per day for lodging, plus the amount allowable per day for
the taxable year for meal expenses as provided under section 162(a)(2) of the Internal
Revenue Code.
new text end

new text begin (e) "Criminal sexual conduct" means a violation of, or attempt to violate, section
609.342, 609.343, 609.344, 609.345, 609.3451, or 609.3453.
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new text begin Subd. 3. new text end

new text begin Documentation. new text end

new text begin The commissioner must determine if individuals
claiming the credit in this section meet the requirements of subdivision 2, paragraph (b).
The commissioner may require individuals claiming the credit in this section to provide
documentation of eligibility in a form and manner prescribed by the commissioner.
new text end

new text begin Subd. 4. new text end

new text begin Credit refundable. new text end

new text begin If the amount of credit which the individual is eligible
to receive under subdivision 1 exceeds the individual's tax liability under this chapter, the
commissioner shall refund the excess to the individual.
new text end

new text begin Subd. 5. new text end

new text begin Appropriation. new text end

new text begin An amount sufficient to pay the refunds required by this
section is appropriated to the commissioner from the general fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2008.
new text end