HF 3913
Introduction - 94th Legislature (2025 - 2026)
Posted on 03/02/2026 02:40 p.m.
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A bill for an act
relating to taxation; authorizing the commissioner of revenue to implement a tax
compliance program; appropriating money.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. new text begin TAX COMPLIANCE; TAX ANALYTICS AND BUSINESS
INTELLIGENCE TOOLS.
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new text begin Subdivision 1. new text end
new text begin Program activities. new text end
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The commissioner of revenue may implement a
program of tax compliance, including the use of advanced tax analytics and business
intelligence tools to enhance tax assessment and collection by improving the means to
identify taxpayers that should be subject to audit and collection activities and by prioritizing
those activities to provide a higher rate of return on the activities of Department of Revenue
employees.
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new text begin Subd. 2. new text end
new text begin Implementation. new text end
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To implement the program authorized by this section, the
commissioner of revenue may enter into contracts as the commissioner deems necessary to
obtain or create tax analytics and business intelligence tools. Any contract entered into under
this section is subject to Minnesota Statutes, section 16C.072.
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new text begin Subd. 3. new text end
new text begin Priority. new text end
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The tax compliance program under this section must prioritize
compliance and enforcement activities for corporations and complex pass-through entities
under the corporate franchise and individual income taxes, individual income taxpayers
reporting over $500,000 in taxable income, and businesses subject to the state's sales and
use tax laws.
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Sec. 2. new text begin APPROPRIATION; TAX COMPLIANCE; TAX ANALYTICS AND
BUSINESS INTELLIGENCE TOOLS.
new text end
new text begin
$5,000,000 in fiscal year 2027 is appropriated from the general fund to the commissioner
of revenue for purposes of the tax compliance, tax analytics, and business intelligence tools
program in section 1. The amount appropriated under this section must supplement and not
supplant other amounts available for the purposes described in this section.
new text end