HF 526

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; individual income; providing an
income tax checkoff to fund benefits for survivors of
law enforcement officers and firefighters, injured
public safety officers, and providing for maintenance
of peace officer and firefighter memorials; proposing
coding for new law in Minnesota Statutes, chapter 290.

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

Section 1.

new text begin [290.433] PUBLIC SAFETY OFFICER CHECKOFF.
new text end

new text begin (a) Every individual who files an income tax return may
designate on their original return that $1 or more shall be
added to the tax or deducted from the refund that would
otherwise be payable by or to that individual and paid into a
public safety officer memorial and survivor account in the
special revenue fund. The commissioner of revenue shall, on the
income tax return, notify filers of their right to designate
that a portion of their tax or refund shall be paid into the
public safety officer memorial and survivor account. The sum of
the amounts so designated to be paid shall be credited to the
account. The account may be used by the commissioner of public
safety to make grants to public safety officer associations that
assist in building and preserving state memorial monuments,
assist the families of public safety officers injured or killed
in the line of duty, award scholarships to surviving family
members, and otherwise provide services relating to public
safety officers injured or killed in the line of duty. All
interest earned on money accrued, gifts to the program,
contributions to the program, and reimbursements of expenditures
shall be credited to the account. All money in the account is
appropriated to the commissioner of public safety for purposes
of this section.
new text end

new text begin (b) The state pledges and agrees with all contributors to
the account to use the funds contributed solely for the
maintenance of public safety officer memorials, for the benefit
of public safety officers injured in the line of duty, and for
the benefit of families of Minnesota public safety officers
injured or killed in the line of duty and further agrees that it
will not impose additional conditions or restrictions that will
limit or otherwise restrict the ability of the commissioner of
public safety, in consultation with the public safety officer
memorial and survivor account advisory council, to award grants
from the available funds in the most efficient and effective
manner.
new text end

new text begin (c) The first $200,000 paid into the public safety officer
memorial and survivor account in each fiscal year must be
transferred to the public safety officer's benefit account under
section 299A.42. These funds are not subject to the provisions
of paragraphs (d) and (e).
new text end

new text begin (d) The commissioner of public safety must report by
January 1, 2004, and each year thereafter, to the chairs and
ranking minority members of the legislative committees and
divisions with jurisdiction over criminal justice policy and
funding on the number, amounts, and use of grants issued from
the account in the previous year.
new text end

new text begin (e) A public safety officer memorial and survivor account
advisory council is established to advise the commissioner of
public safety on the distribution of grants under this section.
The council must consist of eight members, one from each of the
following organizations: the Minnesota Law Enforcement Memorial
Association, the Minnesota Police and Peace Officers
Association, the Minnesota Chiefs of Police Association, the
Minnesota Sheriffs Association, the Minnesota State Fire
Department Association, the Minnesota State Fire Chiefs
Association, the Minnesota Ambulance Association, and the
Minnesota Emergency Medical Services Association. The council
member is the executive director or president of the
organization, or that person's designee. Members must serve
without compensation. The commissioner must consider the
advisory council's recommendations before awarding grants under
this section.
new text end

new text begin (f) As used in this section, "killed in the line of duty"
and "public safety officer" have the meanings given in section
299A.41.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for income tax
returns for taxable years beginning after December 31, 2004.
new text end