HF 2995

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 Subdivision 1. new text end

new text begin Public safety officer memorial and survivor account. 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 Subd. 2. new text end

new text begin Use of funds. 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 Subd. 3. new text end

new text begin Report. new text end

new text begin The commissioner of public safety must report by January 1
of each year 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 Subd. 4. new text end

new text begin Advisory counsel. 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 Subd. 5. new text end

new text begin Definitions. 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, 2005.
new text end