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HF 2132

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

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

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A bill for an act
relating to taxation; individual income; providing income tax checkoffs to
provide additional funding for kindergarten through grade 12 education, health
care, higher education, early childhood and family education, and state parks;
proposing coding for new law in Minnesota Statutes, chapter 290.

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

Section 1.

[290.433] INCOME TAX CHECKOFFS FOR EDUCATION, HEALTH
CARE, AND STATE PARKS.

Subdivision 1.

Accounts established.

(a) Accounts are established in the special
revenue fund to receive amounts designated through the income tax checkoffs in this
section. Accounts are established for:

(1) kindergarten through grade 12 education;

(2) health care;

(3) higher education;

(4) early childhood and family education; and

(5) state parks.

(b) All interest earned on money accrued, gifts, contributions, and reimbursements
of expenditures in each account must be credited to the account.

(c) The state pledges and agrees with all contributors to the accounts to use the funds
contributed solely for the purposes specified, and further agrees that it will not impose
additional conditions or restrictions that will limit or otherwise restrict the use of the funds.

Subd. 2.

Checkoff.

Every individual who files an income tax return may designate
on their original return that $1 or more is to be added to the tax or deducted from the
refund that would otherwise be payable by or to that individual and paid into one or more
of the accounts established in subdivision 1. 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 is to be paid into one or more of the accounts. The commissioner of revenue must
also provide on the income tax return for an individual to designate that an amount equal
to five percent of the individual's tax due before credits be distributed equally among the
five accounts established in subdivision 1.

Subd. 3.

Use of kindergarten through grade 12 education account.

(a) By June
1 of each year, the commissioner of revenue must report the amount of money in the
kindergarten through grade 12 education account to the chairs of the house and senate
finance committees with jurisdiction over kindergarten through grade 12 education.

(b) By September 1 of each year, the chairs of the house and senate finance
committees with jurisdiction over kindergarten through grade 12 education shall convene
a joint hearing for the purpose of making recommendations to the commissioner of
children, families, and learning on how to use the money in the kindergarten through
grade 12 education account.

Subd. 4.

Appropriation.

On October 1 of each year, an amount equal to the amount
reported to be in the kindergarten through grade 12 education account under subdivision 3
is appropriated from the kindergarten through grade 12 education account in the special
revenue fund to the commissioner of children, families, and learning.

Subd. 5.

Use of health care account.

(a) By June 1 of each year, the commissioner
of revenue must report the amount of money in the health care account to the chairs of the
house and senate finance committees with jurisdiction over health care.

(b) By September 1 of each year, the chairs of the house and senate finance
committees with jurisdiction over health care shall convene a joint hearing for the purpose
of making recommendations to the commissioner of health on how to use the money in
the health care account.

Subd. 6.

Appropriation.

On October 1 of each year, an amount equal to the amount
reported to be in the health care account under subdivision 5 is appropriated from the
health care account in the special revenue fund to the commissioner of health.

Subd. 7.

Use of higher education account.

(a) By June 1 of each year, the
commissioner of revenue must report the amount of money in the higher education
account to the chairs of the house and senate finance committees with jurisdiction over
higher education.

(b) By September 1 of each year, the chairs of the house and senate finance
committees with jurisdiction over higher education shall convene a joint hearing for
the purpose of making recommendations to the Board of Regents of the University of
Minnesota and the Board of Trustees of the Minnesota State Colleges and Universities
on how to use the money in the higher education account.

Subd. 8.

Appropriation.

(a) On October 1 of each year, an amount equal to
one-half the amount reported to be in the higher education account under subdivision 7 is
appropriated from the higher education account in the special revenue fund to the Board of
Regents of the University of Minnesota.

(b) On October 1 of each year, an amount equal to one-half the amount reported to
be in the higher education account under subdivision 7 is appropriated from the higher
education account in the special revenue fund to the Board of Trustees of the Minnesota
State Colleges and Universities.

Subd. 9.

Use of early childhood and family education account.

(a) By June 1
of each year, the commissioner of revenue must report the amount of money in the early
childhood and family education account to the chairs of the house and senate finance
committees with jurisdiction over early childhood and family education.

(b) By September 1 of each year, the chairs of the house and senate finance
committees with jurisdiction over early childhood and family education shall convene
a joint hearing for the purpose of making recommendations to the commissioner of
children, families, and learning on how to use the money in the early childhood and family
education account.

Subd. 10.

Appropriation.

On October 1 of each year, an amount equal to the
amount reported to be in the early childhood and family education account under
subdivision 9 is appropriated from the early childhood and family education account in the
special revenue fund to the commissioner of children, families, and learning.

Subd. 11.

Use of state parks account.

(a) By June 1 of each year, the commissioner
of revenue must report the amount of money in the state parks account to the chairs of the
house and senate finance committees with jurisdiction over state parks.

(b) By September 1 of each year, the chairs of the house and senate finance
committees with jurisdiction over state parks shall convene a joint hearing for the purpose
of making recommendations to the commissioner of natural resources on how to use the
money in the state parks account.

Subd. 12.

Appropriation.

On October 1 of each year, an amount equal to the
amount reported to be in the state parks account under subdivision 11 is appropriated
from the state parks account in the special revenue fund to the commissioner of natural
resources.

EFFECTIVE DATE.

This section is effective for income tax returns for taxable
years beginning after December 31, 2006.

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