1.1 	A bill for an act
1.2 	relating to taxation; requiring tax preparers to
1.3 	notify clients of the nongame wildlife checkoff;
1.4 	amending Minnesota Statutes 2004, section 270.30, by
1.5 	adding a subdivision.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 270.30, is
1.8 	amended by adding a subdivision to read:
1.9 		Subd. 5a.Nongame wildlife checkoff. A tax preparer must
1.10 	give written notice of the option to contribute $1 or more to
1.11 	the nongame wildlife management account in section 290.431 to
1.12 	corporate clients that file an income tax return and to
1.13 	individual clients who file an income tax return or property tax
1.14 	refund claim form.  This notification must:
1.15 	(1) include information on the nongame wildlife management
1.16 	account, that the contribution may be made by adding to the tax
1.17 	or deducting from the refund that would otherwise be payable by
1.18 	or to that individual or corporation, and that a contribution
1.19 	would be paid into an account established for the management of
1.20 	nongame wildlife; and 
1.21 	(2) be included with information sent to the client at the
1.22 	same time as the preliminary worksheets or other documents used
1.23 	in preparing the client's return and must include a line for
1.24 	displaying contributions.
1.25 	
EFFECTIVE DATE. This section is effective for returns
2.1 	prepared for taxable years beginning after December 31, 2004.