SF 1153

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

A bill for an act
relating to education finance; authorizing a classroom
contribution refund; 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. 23a. new text end

new text begin Refund of contributions for kindergarten
through grade 12 classroom activities. new text end

new text begin (a) A taxpayer may claim
a refund equal to the amount of the taxpayer's contributions
made in the calendar year to a qualifying classroom teacher.
The maximum refund for an individual must not exceed $50, and
for a married couple filing jointly, must not exceed $100. The
refund is not allowed for an individual who is claimed as a
dependent by another taxpayer as provided in section 151(c) of
the Internal Revenue Code. A refund of a contribution is
allowed only if the taxpayer files a form required by the
commissioner and attaches to the form a copy of an official
refund receipt form issued by the classroom teacher. A claim
must be filed with the commissioner no sooner than January 1 of
the calendar year in which the contribution was made and no
later than April 15 of the calendar year following the calendar
year in which the contribution was made. A taxpayer may file
only one claim per calendar year. Amounts paid by the
commissioner after June 15 of the calendar year following the
calendar year in which the contribution was made must include
interest at the rate specified in section 270.76.
new text end

new text begin (b) For purposes of this subdivision, "classroom teacher"
means any school district, charter school, or accredited
nonpublic school teacher who holds a teacher's license issued by
the Board of Teaching and who teaches in a classroom that serves
students in kindergarten through grade 12. "Contribution" means
a gift of money. A contribution may be used for any valid
educational purpose as provided in paragraph (h) by the
classroom teacher who receives the contribution.
new text end

new text begin (c) The commissioner shall make copies of the form
available to the public and school officials upon request.
new text end

new text begin (d) The following data collected or maintained by the
commissioner under this subdivision are private: the identities
of individuals claiming a refund and the amount of each
contribution.
new text end

new text begin (e) The commissioner shall report to the commissioner of
education by each August 1 a summary showing the total number
and aggregate amount of kindergarten through grade 12 classroom
contribution refunds made on behalf of each school. These data
are public.
new text end

new text begin (f) 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 (g) For a taxpayer who files a claim for refund via the
Internet or other electronic means, the commissioner may accept
the number on the official receipt as documentation that a
contribution was made rather than the actual receipt as required
by paragraph (a).
new text end

new text begin (h) A classroom teacher who receives a contribution under
this section must spend that contribution on classroom supplies,
books, computer hardware or software, field trips, or other
materials used in the classroom. Any materials that are not
consumed by the end of the school year become the property of
the classroom teacher's employing authority, although the
materials remain under the control of the recipient teacher as
long as that teacher remains employed by the school.
new text end

new text begin (i) The official refund receipt form must include the name
and school of the classroom teacher. The Board of Teaching must
specify the form and manner to be used by classroom teachers to
account for receipts and eligible expenditures. The records
kept by classroom teachers must be available for review by the
Board of Teaching at any time.
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

Sec. 2. new text begin WEB SITE.
new text end

new text begin The Department of Revenue must assist the Board of Teaching
in establishing a Web site and developing an official refund
receipt form. The Web site must be similar to the Campaign
Finance and Public Disclosure Board's Web site and must be
designed to facilitate the record keeping associated with
contributions for the classroom contribution refund program.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2005.
new text end