HF 2055

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

A bill for an act
relating to taxation; requiring tax preparers to
notify clients of the nongame wildlife checkoff;
amending Minnesota Statutes 2004, section 270.30, by
adding a subdivision.

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

Section 1.

Minnesota Statutes 2004, section 270.30, is
amended by adding a subdivision to read:

new text begin Subd. 5a. new text end

new text begin Nongame wildlife checkoff. new text end

new text begin A tax preparer must
give written notice of the option to contribute $1 or more to
the nongame wildlife management account in section 290.431 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:
new text end

new text begin (1) include information on the nongame wildlife management
account, that the contribution may be made by adding to the tax
or deducting from the refund that would otherwise be payable by
or to that individual or corporation, and that a contribution
would be paid into an account established for the management of
nongame wildlife; and
new text end

new text begin (2) 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 returns
prepared for taxable years beginning after December 31, 2004.
new text end