1.1                          A bill for an act
  1.2             relating to taxation; providing an income tax checkoff 
  1.3             to fund benefits for survivors of law enforcement 
  1.4             officers, firefighters, and ambulance personnel and 
  1.5             providing for maintenance of peace officer, 
  1.6             firefighter, and ambulance personnel memorials; 
  1.7             proposing coding for new law in Minnesota Statutes, 
  1.8             chapter 290. 
  1.9   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.10     Section 1.  [290.433] [LAW ENFORCEMENT CHECKOFF.] 
  1.11     Every individual who files an income tax return or property 
  1.12  tax refund claim form may designate on their original return 
  1.13  that $1 or more shall be added to the tax or deducted from the 
  1.14  refund that would otherwise be payable by or to that individual 
  1.15  and paid into a peace officer, firefighter, and ambulance 
  1.16  personnel memorial and survivor account in the special revenue 
  1.17  fund.  The commissioner of revenue shall, on the income tax 
  1.18  return and the property tax refund claim form, notify filers of 
  1.19  their right to designate that a portion of their tax or refund 
  1.20  shall be paid into the peace officer, firefighter, and ambulance 
  1.21  personnel memorial and survivor account.  The sum of the amounts 
  1.22  so designated to be paid shall be credited to the account.  The 
  1.23  account may be used by the commissioner of public safety to make 
  1.24  grants to peace officer, firefighter, and ambulance personnel 
  1.25  associations that assist in building and preserving state 
  1.26  memorial monuments, assist the families of fallen officers, 
  1.27  firefighters, and ambulance personnel, award scholarships to 
  2.1   surviving family members, and otherwise provide services 
  2.2   relating to fallen officers, firefighters, and ambulance 
  2.3   personnel.  All interest earned on money accrued, gifts to the 
  2.4   program, contributions to the program, and reimbursements of 
  2.5   expenditures shall be credited to the account. 
  2.6      The state pledges and agrees with all contributors to the 
  2.7   account to use the funds contributed solely for the maintenance 
  2.8   of the peace officer, firefighter, and ambulance personnel 
  2.9   memorials and for the benefit of survivors of Minnesota peace 
  2.10  officers, firefighters, and ambulance personnel killed in the 
  2.11  line of duty and further agrees that it will not impose 
  2.12  additional conditions or restrictions that will limit or 
  2.13  otherwise restrict the ability of the commissioner of public 
  2.14  safety to award grants from the available funds in the most 
  2.15  efficient and effective manner. 
  2.16     The commissioner of public safety must report by January 1 
  2.17  of 2004 and each year thereafter to the chairs and ranking 
  2.18  minority members of the legislative committees and divisions 
  2.19  with jurisdiction over criminal justice policy and funding on 
  2.20  the number, amounts, and use of grants issued from the account 
  2.21  in the previous year. 
  2.22     <b>[EFFECTIVE DATE.]</b> This section is effective for income tax 
  2.23  returns relating to taxable years beginning after December 31, 
  2.24  2001, and for property tax refund returns filed in 2003 and 
  2.25  following years.