SF 3805
1st Engrossment - 94th Legislature (2025 - 2026)
Posted on 03/18/2026 09:15 a.m.
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A bill for an act
relating to public safety; authorizing a tax donation checkoff to benefit crime
victims; proposing coding for new law in Minnesota Statutes, chapter 290.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
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[290.435] MINNESOTA VICTIMS OF CRIME ACCOUNT CHECKOFF.
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(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.
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(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.
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(c) The state pledges and agrees with all contributors to use the money contributed solely
for the purposes specified in section 299A.708.
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new text begin EFFECTIVE DATE. new text end
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This section is effective for taxable years beginning after December
31, 2027.
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Sec. 2.
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[290.436] CORPORATE MINNESOTA VICTIMS OF CRIME ACCOUNT
CHECKOFF.
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(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.
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(b) The state pledges and agrees with all corporate contributors to use the funds
contributed solely for the purposes specified in section 299A.708.
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new text begin EFFECTIVE DATE. new text end
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This section is effective for taxable years beginning after December
31, 2027.
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