SF 868

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; income tax administration; 
  1.3             appropriating money for grants to nonprofit entities 
  1.4             to facilitate the delivery of volunteer assistance to 
  1.5             low-income taxpayers. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [APPROPRIATION.] 
  1.8      (a) $250,000 is appropriated from the general fund to the 
  1.9   commissioner of revenue to make grants to one or more nonprofit 
  1.10  organizations, qualifying under section 501(c)(3) of the 
  1.11  Internal Revenue Code of 1986, to coordinate, facilitate, 
  1.12  encourage, and aid in the provision of taxpayer assistance 
  1.13  services.  This appropriation is available for fiscal years 2004 
  1.14  and 2005 and does not become a part of the base. 
  1.15     (b) "Taxpayer assistance services" mean accounting and tax 
  1.16  preparation services provided by volunteers to low-income and 
  1.17  disadvantaged Minnesota residents to help them file federal and 
  1.18  state income tax returns and Minnesota property tax refund 
  1.19  claims and to provide personal representation before the 
  1.20  department of revenue and Internal Revenue Service.