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HF 4830

as introduced - 93rd Legislature (2023 - 2024) Posted on 03/11/2024 02:16pm

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
 relating to taxation; individual income; requiring the commissioner of revenue to
establish a direct free filing system for individual income tax returns; transferring
money; proposing coding for new law in Minnesota Statutes, chapter 289A.

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

Section 1.

new text begin [289A.081] DIRECT FREE FILING OF INDIVIDUAL RETURNS.
 new text end

new text begin (a) The commissioner must establish an electronic filing system through which taxpayers
may directly file an electronic individual income tax return free of charge. The commissioner
may contract with a software vendor to develop the filing system required under this section,
but the vendor must not offer paid tax preparation services for Minnesota individual income
taxpayers for tax years that the system is active, and the filing system must be made available
on the Department of Revenue website.
 new text end

new text begin (b) To the extent feasible, the commissioner must coordinate the state filing system
under this section with federal direct file options.
 new text end

new text begin (c) The filing system developed under this section must be made available as follows:
 new text end

new text begin (1) no later than for taxable years beginning after December 31, 2024, the commissioner
must make available a pilot version of the system developed under this section to a subset
of individual income tax filers; and
 new text end

new text begin (2) no later than for taxable years beginning after December 31, 2026, the commissioner
must make the filing system available for all individual income tax returns.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end

Sec. 2. new text begin TRANSFER; DIRECT FREE FILING SYSTEM.
new text end

new text begin $....... in fiscal year 2025 is transferred from the general fund to the tax filing
modernization account created by Laws 2023, chapter 64, article 15, section 24, in the
special revenue fund. This is a onetime transfer.
 new text end