HF 1749

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 and
providing for maintenance of peace officer and
firefighter memorials; establishing an advisory
council; requiring a report; 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 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 must 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 killed in the line
of duty, award scholarships to surviving family members, and
otherwise provide services relating to public safety officers
killed in the line of duty. All interest earned on money
accrued, gifts to the program, contributions to the program, and
reimbursements of expenditures must 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 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 and for the benefit of
survivors of Minnesota public safety officers 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 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 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 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