SF 4945
Introduction - 94th Legislature (2025 - 2026)
Posted on 04/08/2026 09:19 a.m.
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A bill for an act
relating to taxation; making policy and technical changes to tax-related data
practices provisions; amending Minnesota Statutes 2024, sections 270B.12,
subdivision 7, by adding a subdivision; 270B.14, subdivision 17, by adding
subdivisions; Minnesota Statutes 2025 Supplement, sections 299C.061, subdivision
6; 299C.76, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2024, section 270B.12, subdivision 7, is amended to read:
Subd. 7.
State Lottery.
(a) The commissioner of revenue may disclose to the director
of the State Lottery the amount of delinquent state taxes, or debt as defined in section
270A.03, subdivision 5, of a winner of a lottery prize of $600 or more, to the extent necessary
to administer section 349A.08, subdivision 8.
(b) The commissioner of revenue may disclose to the director of the State Lottery that
a retailernew text begin or a responsible lottery officialnew text end owes $500 or more in delinquent taxes as defined
in section 270C.72, to the extent necessary to administer section 349A.06, subdivision 2.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 2.
Minnesota Statutes 2024, section 270B.12, is amended by adding a subdivision to
read:
new text begin Subd. 15. new text end
new text begin Department of Human Services. new text end
new text begin
The commissioner may disclose return
information to the commissioner of human services for the purpose of and to the extent
necessary to administer sections 295.50 to 295.59.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 3.
Minnesota Statutes 2024, section 270B.14, subdivision 17, is amended to read:
Subd. 17.
Disclosure to Department of Commerce.
deleted text begin (a)deleted text end The commissioner may disclose
to the commissioner of commerce information required to administer the Uniform Disposition
of Unclaimed Property Act in sections 345.31 to 345.60, including the Social Security
numbers of the taxpayers whose refunds are on the report of abandoned property submitted
by the commissioner to the commissioner of commerce under section 345.41. Except for
data published under section 345.42, the information received that is private or nonpublic
data retains its classification, and can be used by the commissioner of commerce only for
the purpose of verifying that the persons claiming the refunds are the owners.
deleted text begin
(b) The commissioner may disclose a return or return information to the commissioner
of commerce under section 45.0135 to the extent necessary to investigate employer
compliance with section 176.181.
deleted text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 4.
Minnesota Statutes 2024, section 270B.14, is amended by adding a subdivision to
read:
new text begin Subd. 25. new text end
new text begin Disclosure regarding fraud in public programs. new text end
new text begin
The commissioner may
disclose to any other government entity, federal agency, or law enforcement agency, data
of any classification related to suspected or confirmed fraud in public programs to the extent
provided in and for the purpose of section 13.357.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 5.
Minnesota Statutes 2024, section 270B.14, is amended by adding a subdivision to
read:
new text begin Subd. 26. new text end
new text begin Disclosure to Department of Public Safety. new text end
new text begin
The commissioner may disclose
a return or return information to the commissioner of public safety under section 299C.061
to the extent necessary to investigate employer compliance with section 176.181.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 6.
Minnesota Statutes 2024, section 270B.14, is amended by adding a subdivision to
read:
new text begin Subd. 27. new text end
new text begin
Exchange of criminal investigative data between Department of Revenue
and Financial Crimes and Fraud Section.
new text end
new text begin
(a) For purposes of this subdivision, "FCFS"
means the Financial Crimes and Fraud Section of the Bureau of Criminal Apprehension.
new text end
new text begin
(b) The commissioner may disclose active criminal investigative data as classified under
section 270B.03, subdivision 6, to the FCFS. The FCFS may disclose active criminal
investigative data concerning tax administration to the commissioner as outlined in section
299C.061, subdivision 6. The commissioner may enter into an agreement with the FCFS
outlining procedures to implement the exchange of information under this subdivision, but
an agreement may provide for the disclosure of data only to the extent allowed under this
subdivision. Disclosure is allowed only for the purpose of and to the extent necessary for
tax administration and for the purpose of and to the extent necessary for the FCFS to carry
out section 299C.061, subdivision 3.
new text end
new text begin
(c) Data disclosed by the commissioner to the FCFS under this subdivision are classified
under section 270B.03, subdivision 6. Data disclosed by the FCFS to the commissioner
under 299C.061, subdivision 6, are classified under section 13.82, subdivision 7.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 7.
Minnesota Statutes 2025 Supplement, section 299C.061, subdivision 6, is amended
to read:
Subd. 6.
Data sharing authorized.
Notwithstanding chapter 13 or any other statute
related to the classification of government data to the contrary, state agencies making a
referral under subdivision 4 or 5 shall provide data related to the suspected fraudulent activity
to the Section, including data classified as not public. The Section may share active criminal
investigative data concerning insurance fraud with the Department of Commercenew text begin and active
criminal investigative data concerning tax administration with the Department of Revenue.
Data shared by the Section under this subdivision are classified under section 13.82,
subdivision 7new text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 8.
Minnesota Statutes 2025 Supplement, section 299C.76, subdivision 1, is amended
to read:
Subdivision 1.
Definitions.
(a) For the purposes of this section, the following definitions
apply.
(b) "Federal tax information" means federal tax returns and return information or
information derived or created from federal tax returns, in possession of or control by the
requesting agency, that is covered by the safeguarding provisions of section 6103(p)(4) of
the Internal Revenue Code.
(c) "IRS Publication 1075" means Internal Revenue Service Publication 1075 that
provides guidance and requirements for the protection and confidentiality of federal tax
information as required in section 6103(p)(4) of the Internal Revenue Code.
(d) "National criminal history record information" means the Federal Bureau of
Investigation identification records as defined in Code of Federal Regulations, title 28,
section 20.3(d).
(e) "Requesting agency" means the Department of Revenue; Department of Employment
and Economic Development; Department of Human Services; Department of Children,
Youth, and Families; board of directors of MNsure; Department of Information Technology
Services; attorney general; new text begin Office of the Legislative Auditor; new text end and counties.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end