HF 3801
Introduction - 94th Legislature (2025 - 2026)
Posted on 03/25/2026 12:56 p.m.
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A bill for an act
relating to public safety; authorizing a tax donation checkoff to benefit crime
victims; amending Minnesota Statutes 2024, section 270C.445, subdivisions 6a,
6b, 6c, 8, by adding a subdivision; proposing coding for new law in Minnesota
Statutes, chapter 290.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2024, section 270C.445, is amended by adding a subdivision
to read:
new text begin Subd. 5c. new text end
new text begin Minnesota victims of crime account checkoff. new text end
new text begin
A tax preparer must give
written notice of the option to contribute to the Minnesota victims of crime account, as
provided in sections 290.435 and 290.436, to corporate clients that file an income tax return
and to individual clients who file an income tax return or a claim under chapter 290A. This
notification must be included with information sent to the client at the same time as the
preliminary worksheets or other documents used in preparing the client's return and must
include a line for displaying contributions.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2027.
new text end
Sec. 2.
Minnesota Statutes 2024, section 270C.445, subdivision 6a, is amended to read:
Subd. 6a.
Exchange of data; State Board of Accountancy.
The State Board of
Accountancy shall refer to the commissioner complaints it receives about tax preparers who
are not subject to the jurisdiction of the State Board of Accountancy and who are alleged
to have violated the provisions of this section, except subdivision 5anew text begin or 5cnew text end , or section
270C.4451.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2027.
new text end
Sec. 3.
Minnesota Statutes 2024, section 270C.445, subdivision 6b, is amended to read:
Subd. 6b.
Exchange of data; Lawyers Professional Responsibility Board.
The Lawyers
Professional Responsibility Board may refer to the commissioner complaints it receives
about tax preparers who are not subject to its jurisdiction and who are alleged to have
violated the provisions of this section, except subdivision 5anew text begin or 5cnew text end , or section 270C.4451.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2027.
new text end
Sec. 4.
Minnesota Statutes 2024, section 270C.445, subdivision 6c, is amended to read:
Subd. 6c.
Exchange of data; commissioner.
The commissioner shall refer information
and complaints about tax preparers who are alleged to have violated the provisions of this
section, except subdivision 5anew text begin or 5cnew text end , or section 270C.4451, to:
(1) the State Board of Accountancy, if the tax preparer is under its jurisdiction; and
(2) the Lawyers Professional Responsibility Board, if the tax preparer is under its
jurisdiction.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2027.
new text end
Sec. 5.
Minnesota Statutes 2024, section 270C.445, subdivision 8, is amended to read:
Subd. 8.
Limited exemptions.
(a) Except as provided in paragraph (b), the provisions
of subdivisions 3; 5; 5a;new text begin 5c;new text end 6, paragraphs (a) to (n); and 7, do not apply to:
(1) an attorney admitted to practice under section 481.01;
(2) a registered accounting practitioner, a registered accounting practitioner firm, a
certified public accountant, or a certified public accountant firm, licensed in accordance
with chapter 326A;
(3) an enrolled agent who has passed the special enrollment examination administered
by the Internal Revenue Service;
(4) a person who provides, or assists in providing, tax preparation services within the
scope of duties as an employee under the direction or supervision of a person who is exempt
under this subdivision; or
(5) a person acting as a supervisor to a tax preparer who is exempt under this subdivision.
(b) The provisions of subdivisions 3; 6, paragraphs (a) to (n); and 7, apply to a tax
preparer who would otherwise be exempt under paragraph (a) if the tax preparer has:
(1) had a professional license suspended or revoked for cause, not including a failure to
pay a professional licensing fee, by any authority of any state, territory, or possession of
the United States, including a commonwealth, or the District of Columbia, any federal court
of record, or any federal agency, body, or board;
(2) irrespective of whether an appeal has been taken, been convicted of any crime
involving dishonesty or breach of trust;
(3) been censured, suspended, or disbarred under United States Treasury Department
Circular 230;
(4) been sanctioned by a court of competent jurisdiction, whether in a civil or criminal
proceeding, including suits for injunctive relief, relating to any taxpayer's tax liability or
the tax preparer's own tax liability, for:
(i) instituting or maintaining proceedings primarily for delay;
(ii) advancing frivolous or groundless arguments; or
(iii) failing to pursue available administrative remedies; or
(5) demonstrated a pattern of willful disreputable conduct by:
(i) failing to file a return that the tax preparer was required to file annually for two of
the three immediately preceding tax periods; or
(ii) failing to file a return that the tax preparer was required to file more frequently than
annually for three of the six immediately preceding tax periods.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2027.
new text end
Sec. 6.
new text begin
[290.435] MINNESOTA VICTIMS OF CRIME ACCOUNT CHECKOFF.
new text end
new text begin
(a) Every individual who files an income tax return or property tax refund claim form
may designate on their original return that $1 or more be added to the tax or deducted from
the refund that would otherwise be payable by or to that individual and paid into the
Minnesota victims of crime account.
new text end
new text begin
(b) The commissioner must, on the income tax return and the property tax refund claim
form, notify filers of their right to designate that a portion of their tax or refund be paid into
the Minnesota victims of crime account. The sum of the designated amounts to be paid must
be credited to the Minnesota victims of crime account for use under section 299A.708. All
interest earned on money accrued, gifts to the program, contributions to the program, and
reimbursements of expenditures in section 299A.708 must be credited to the account by the
commissioner of management and budget.
new text end
new text begin
(c) The state pledges and agrees with all contributors to use the money contributed solely
for the purposes specified in section 299A.708.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2027.
new text end
Sec. 7.
new text begin
[290.436] CORPORATE MINNESOTA VICTIMS OF CRIME ACCOUNT
CHECKOFF.
new text end
new text begin
(a) A corporation that files an income tax return may designate on its original return that
$1 or more be added to the tax or deducted from the refund that would otherwise be payable
by or to that corporation and paid into the Minnesota victims of crime account established
under section 299A.708 for use by the Department of Public Safety's Office of Justice
Programs. The commissioner must, on the corporate tax return, notify filers of their right
to designate that a portion of their tax return be paid into the Minnesota victims of crime
account for use as specified in section 299A.708. All interest earned on money accrued,
gifts to the program, contributions to the program, and reimbursements of expenditures in
section 299A.708 must be credited to the account by the commissioner of management and
budget.
new text end
new text begin
(b) The state pledges and agrees with all corporate contributors to use the funds
contributed solely for the purposes specified in section 299A.708.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for taxable years beginning after December
31, 2027.
new text end