SF 4546

Introduction - 94th Legislature (2025 - 2026)

Posted on 03/19/2026 08:58 a.m.

A bill for an act
relating to education; requiring the Department of Revenue to designate scholarship
granting organizations; proposing coding for new law in Minnesota Statutes,
chapter 270C.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [270C.411] LIST OF APPROVED K-12 SCHOLARSHIP GRANTING
PROGRAMS.
new text end

new text begin (a) By January 1 of each calendar year, the commissioner must submit to the Secretary
of the Treasury of the United States and publish on the department's website a list of
scholarship granting organizations located in this state that meet the requirements of section
25F of the Internal Revenue Code. The commissioner must comply with the requirements
of section 25F of the Internal Revenue Code, its associated regulations, or other applicable
guidance issued by the Secretary of the Treasury of the United States in the submission,
and must include all Minnesota scholarship granting organizations that meet the requirements
of section 25F of the Internal Revenue Code in the submission. The submission under this
paragraph serves as an election by the state to participate in the program established by
section 25F of the Internal Revenue Code. Nothing in this paragraph precludes the
commissioner from submitting scholarship granting organizations to the Secretary of the
Treasury during a calendar year following a determination that a scholarship granting
organization meets the requirements of section 25F of the Internal Revenue Code.
new text end

new text begin (b) The commissioner may establish rules governing the process and documentation
necessary for an entity to qualify to be included as a scholarship granting organization on
the list produced and submitted by the commissioner pursuant to paragraph (a). The rules
must comply with any rules, regulations, and guidance promulgated by the Secretary of the
Treasury of the United States, but the commissioner's role is ministerial in nature to ensure
compliance with the requirements of this section.
new text end

new text begin (c) Scholarship granting organizations registered and permitted to operate and receive
donations in the state may participate by submitting a notice of intent to receive qualified
donations pursuant to section 25F of the Internal Revenue Code. The notice of intent must
be in a form and manner prescribed by the commissioner and submitted to the commissioner
no later than December 1 of the year preceding the calendar year of the submission required
under paragraph (a).
new text end

new text begin (d) For purposes of this section, "scholarship granting organization" has the meaning
given in section 25F(c)(5) of the Internal Revenue Code as amended through July 4, 2025.
new text end