1.1 	A bill for an act
1.2 	relating to taxpayer assistance grants; requiring the commissioner to provide 
1.3 	notice to past recipients and to complete the grantmaking process in a timely 
1.4 	manner;proposing coding for new law in Minnesota Statutes, chapter 270C.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. [270C.21] TAXPAYER ASSISTANCE GRANTS.
1.7 	When the commissioner awards grants to nonprofit organizations to coordinate, 
1.8 	facilitate, encourage, and aid in the provision of taxpayer assistance services, the 
1.9 	commissioner must provide public notice of the grants in a timely manner so that the 
1.10 	grant process is completed and grants are awarded by October 1, in order for recipient 
1.11 	organizations to adequately plan expenditures for the filing season. At the time the 
1.12 	commissioner provides public notice, the commissioner must also notify nonprofit 
1.13 	organizations that received grants in the previous biennium.

1.14 	EFFECTIVE DATE. This section is effective the day following final enactment.