1.1                          A bill for an act 
  1.2             relating to taxation; administration and compliance; 
  1.3             modifying electronic filing requirements; amending 
  1.4             Minnesota Statutes 2000, section 289A.08, subdivision 
  1.5             16. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2000, section 289A.08, 
  1.8   subdivision 16, is amended to read: 
  1.9      Subd. 16.  [TAX REFUND OR RETURN PREPARERS.] (a) A "tax 
  1.10  refund or return preparer," as defined in section 289A.60, 
  1.11  subdivision 13, paragraph (g), who prepared more than 500 
  1.12  Minnesota individual income tax returns for the prior calendar 
  1.13  year must file all Minnesota individual income tax returns 
  1.14  prepared for the current calendar year by electronic means. 
  1.15     (b) ~~For tax returns prepared for the tax year beginning in~~ 
  1.16  ~~2001, the "500" in paragraph (a) is reduced to 250.~~ 
  1.17     ~~(c) For tax returns prepared for tax years beginning after~~ 
  1.18  ~~December 31, 2001, the "500" in paragraph (a) is reduced to 100.~~ 
  1.19     ~~(d)~~ Paragraph (a) does not apply to a return if the 
  1.20  taxpayer has indicated on the return that the taxpayer did not 
  1.21  want the return filed by electronic means. 
  1.22     <b>[EFFECTIVE DATE.]</b> This section is effective for taxable 
  1.23  years beginning with December 31, 2000.