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HF 108

as introduced - 87th Legislature (2011 - 2012) Posted on 01/18/2011 09:45am

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 01/18/2011

Current Version - as introduced

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A bill for an act
relating to taxation; authorizing an income tax checkoff for multiple sclerosis
research and assistance; appropriating money; amending Minnesota Statutes
2010, section 270C.445, by adding a subdivision; proposing coding for new
law in Minnesota Statutes, chapter 290.

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

Section 1.

Minnesota Statutes 2010, section 270C.445, is amended by adding a
subdivision to read:


new text begin Subd. 5c. new text end

new text begin Multiple sclerosis checkoff. new text end

new text begin A tax preparer must give written notice
of the option to contribute to the multiple sclerosis research and assistance account in
sections 290.433 and 290.434 to corporate clients that file an income tax return and to
individual clients who file an income tax return or property tax refund claim form. This
notification must be included with information sent to the client at the same time as the
preliminary worksheets or other documents used in preparing the client's return and must
include a line for displaying contributions.
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, 2010.
new text end

Sec. 2.

new text begin [290.433] MULTIPLE SCLEROSIS CHECKOFF.
new text end

new text begin Every individual who files an income tax return or property tax refund claim form
may designate on their original return that $1 or more shall be added to the tax or deducted
from the refund that would otherwise be payable by or to that individual and paid into an
account to be established for multiple sclerosis research and assistance. The commissioner
of revenue shall, on the income tax return and the property tax refund claim form, notify
filers of their right to designate that a portion of their tax or refund be paid into the
multiple sclerosis research and assistance account. The sum of the amounts designated
to be paid shall be credited to the multiple sclerosis research and assistance account. An
amount to pay the personnel and administrative costs to administer the checkoff under
this section and section 290.434 is appropriated annually to the commissioner from the
multiple sclerosis research and assistance account. All interest earned on money accrued,
gifts to the program, contributions to the program, and reimbursements of expenditures in
the multiple sclerosis research and assistance account shall be credited to the account by
the commissioner of management and budget.
new text end

new text begin The state pledges and agrees with all contributors to the multiple sclerosis research
and assistance account to use the funds contributed to the account, after deduction for
administrative and personnel costs of administering the checkoff, to make grants to the
Minnesota chapter of the National Multiple Sclerosis Society. The amount in the account
after the annual appropriation for personnel and administrative costs is appropriated
annually to the commissioner of revenue, who must use the appropriation to make a grant
to the Minnesota chapter of the National Multiple Sclerosis Society, for use in conducting
research into multiple sclerosis and providing programs, services, and financial assistance
to Minnesotans with multiple sclerosis.
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, 2010.
new text end

Sec. 3.

new text begin [290.434] CORPORATE MULTIPLE SCLEROSIS CHECKOFF.
new text end

new text begin A corporation that files an income tax return may designate on its original return that
$1 or more shall be added to the tax or deducted from the refund that would otherwise
be payable by or to that corporation and paid into the multiple sclerosis research and
assistance account established by section 290.433. The commissioner of revenue shall, on
the corporate tax return, notify filers of their right to designate that a portion of their tax
return be paid into the multiple sclerosis research and assistance account.
new text end

new text begin The state pledges and agrees with all corporate contributors to the multiple sclerosis
research and assistance account to use the funds contributed to the account, after deduction
for administrative and personnel costs of administering the checkoff, to make grants to the
Minnesota chapter of the National Multiple Sclerosis Society.
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, 2010.
new text end