HF 2169

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

A bill for an act
relating to taxation; income tax administration;
appropriating money for grants to nonprofit entities
to facilitate the delivery of volunteer assistance to
low-income taxpayers.

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

Section 1. new text begin APPROPRIATION.
new text end

new text begin (a) $125,000 in fiscal year 2006 and $125,000 in fiscal
year 2007 are appropriated from the general fund to the
commissioner of revenue to make grants to one or more nonprofit
organizations, qualifying under section 501(c)(3) of the
Internal Revenue Code of 1986, to coordinate, facilitate,
encourage, and aid in the provision of taxpayer assistance
services.
new text end

new text begin (b) "Taxpayer assistance services" mean accounting and tax
preparation services provided by volunteers to low-income and
disadvantaged Minnesota residents to help them file federal and
state income tax returns and Minnesota property tax refund
claims and to provide personal representation before the
Department of Revenue and Internal Revenue Service.
new text end