SF 1669

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

A bill for an act
relating to taxation; income tax administration; appropriating money for grants to
nonprofit entities to facilitate the delivery of volunteer assistance to low-income
taxpayers.

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

Section 1. new text begin TAXPAYER ASSISTANCE SERVICES; APPROPRIATION.
new text end

new text begin (a) $75,000 in fiscal year 2008 and $75,000 in fiscal year 2009 are appropriated from
the general fund to the commissioner of revenue to make grants to one or more nonprofit
organizations, qualifying under section 501(c)(3) of the Internal Revenue Code of 1986, to
coordinate, facilitate, encourage, and aid in the provision of taxpayer assistance services.
new text end

new text begin (b) "Taxpayer assistance services" means accounting and tax preparation services
provided by volunteers to low-income and disadvantaged Minnesota residents to help
them file federal and state income tax returns and Minnesota property tax refund claims
and may include provision of personal representation before the Department of Revenue
and Internal Revenue Service.
new text end