HF 893

as introduced - 89th Legislature (2015 - 2016) Posted on 02/16/2015 01:22pm

A bill for an act
relating to taxation; individual income and corporate franchise; providing a child
abuse prevention checkoff; requiring tax preparers to notify clients of option to
contribute; amending Minnesota Statutes 2014, section 270C.445, 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 2014, section 270C.445, is amended by adding a
subdivision to read:

new text begin Subd. 5c. new text end

new text begin Child abuse prevention checkoff. new text end

new text begin A tax preparer must give written
notice of the option to contribute to the children's trust fund for the prevention of child
abuse under section 256E.22, as provided in section 290.433, to corporate clients that file
an income tax return and to individual clients who file an income tax return or property tax
refund claim form. 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, 2014.
new text end

Sec. 2.

new text begin [290.433] CHILD ABUSE PREVENTION CHECKOFF.
new text end

new text begin (a) An individual who files an income tax return or property tax refund claim form,
or a corporation that files an income tax return, may designate on the filer's 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 or corporation and paid into the children's trust fund
for the prevention of child abuse under section 256E.22. The commissioner of revenue
shall, 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 shall be paid into the children's trust
fund for the prevention of child abuse. The sum of the amounts so designated to be paid
shall be credited to the children's trust fund for the prevention of child abuse for use by the
commissioner of human services in accordance with sections 256E.22 and 256E.25. All
interest earned on money accrued, contributions to the account, and reimbursement of
expenditures must be credited to the account by the commissioner of management and
budget. The amounts contributed to the account do not lapse or cancel each year, but
remain until appropriated by the commissioner under sections 256E.22 and 256E.25.
new text end

new text begin (b) The state pledges and agrees with all contributors under this section to the
children's trust fund for the prevention of child abuse to use the funds contributed solely to
fund services for the prevention of child abuse and further agrees that it will not impose
additional conditions or restrictions that will limit or otherwise restrict the ability of the
commissioner of human services to use the available funds for the most efficient and
effective prevention of child abuse.
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, 2014.
new text end