1.1 	A bill for an act
1.2 	relating to taxation; providing for voluntary contributions to the state on the 
1.3 	income tax form; proposing coding for new law in Minnesota Statutes, chapter 
1.4 	290.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. [290.433] CONTRIBUTIONS ON FORM.
1.7 	Each individual that files an income tax return under this chapter may designate 
1.8 	on the return that an amount of $10 or more is contributed to the state by adding the 
1.9 	designated amount to the tax due from or by deducting it from the refund that would 
1.10 	otherwise be payable to the individual. The commissioner shall modify the forms and 
1.11 	instructions to permit these contributions to be made. The commissioner of management 
1.12 	and budget shall treat the designated amounts in the manner provided for other gifts to 
1.13 	the state under sections 16A.013 to 16A.016. The commissioner of management and 
1.14 	budget shall deposit the designated amounts in the budget reserve account in the general 
1.15 	fund in the state treasury. 

1.16 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
1.17 	December 31, 2010.