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HF 4087

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

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 04/04/2006

Current Version - as introduced

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A bill for an act
relating to taxation; creating an income tax credit for filing fees associated with
naturalization; appropriating money; amending Minnesota Statutes 2004, section
290.06, by adding a subdivision.

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

Section 1.

Minnesota Statutes 2004, section 290.06, is amended by adding a
subdivision to read:


new text begin Subd. 33. new text end

new text begin Naturalization application fees credit. new text end

new text begin (a) A taxpayer may take a credit
against the tax due under this chapter for the payment of fees during the taxable year
associated with an application for naturalization submitted to the Department of Homeland
Security, United States Citizenship and Immigration Services. The allowable credit
includes both the application fee and biometric services fee actually paid for the taxpayer,
the taxpayer's spouse, and the taxpayer's qualifying child. For purposes of this section,
"qualifying child" has the meaning given in section 32(c)(3) of the Internal Revenue Code.
new text end

new text begin (b) If the amount of credit which the taxpayer is eligible to receive under this section
exceeds the taxpayer's tax liability under this chapter, the commissioner of revenue shall
refund the excess to the taxpayer.
new text end

new text begin (c) The amount necessary to pay claims for the refund provided in this section is
appropriated from the general fund to the commissioner of revenue.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2005.
new text end