SF 3024

Introduction - 83rd Legislature (2003 - 2004)

Posted on 12/15/2009 12:00 a.m.

  1.1                          A bill for an act 
  1.2             relating to taxation; providing income tax checkoffs 
  1.3             to fund special programs; proposing coding for new law 
  1.4             in Minnesota Statutes, chapter 290. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [290.433] [SPECIAL PROGRAMS CHECKOFFS.] 
  1.7      (a) Every individual who files an income tax return may 
  1.8   designate on their original return that $1 or more shall be 
  1.9   added to the tax or deducted from the refund that would 
  1.10  otherwise be payable by or to that individual and paid into a 
  1.11  special account for one or more of the special programs listed 
  1.12  in paragraph (b).  The commissioner of revenue shall, on the 
  1.13  income tax return, notify filers of their right to designate 
  1.14  that a portion of their tax or refund shall be paid into the 
  1.15  designated account.  The sum of the amounts so designated to be 
  1.16  paid shall be credited to the appropriate account.  
  1.17     (b) For purposes of paragraph (a), "special programs" mean: 
  1.18     (1) kindergarten through secondary education; 
  1.19     (2) higher education; 
  1.20     (3) early childhood development; 
  1.21     (4) road construction; 
  1.22     (5) mass transit; 
  1.23     (6) recreational trails; 
  1.24     (7) veterans of the armed services and the National Guard; 
  1.25     (8) police, firefighters, and emergency service providers; 
  2.1      (9) homeless shelters; 
  2.2      (10) food shelves; 
  2.3      (11) child abuse prevention; 
  2.4      (12) crime victim services; 
  2.5      (13) battered women's shelters; 
  2.6      (14) public defenders; 
  2.7      (15) humane societies; and 
  2.8      (16) gambling addiction programs. 
  2.9      [EFFECTIVE DATE.] This section is effective for taxable 
  2.10  years beginning after December 31, 2003.