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; individual income; providing an 1.3 income tax checkoff to fund benefits for survivors of 1.4 law enforcement officers and firefighters, injured 1.5 public safety officers, and providing for maintenance 1.6 of peace officer and firefighter memorials; proposing 1.7 coding for new law in Minnesota Statutes, chapter 290. 1.8 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.9 Section 1. [290.433] [PUBLIC SAFETY OFFICER CHECKOFF.] 1.10 (a) Every individual who files an income tax return may 1.11 designate on their original return that $1 or more shall be 1.12 added to the tax or deducted from the refund that would 1.13 otherwise be payable by or to that individual and paid into a 1.14 public safety officer memorial and survivor account in the 1.15 special revenue fund. The commissioner of revenue shall, on the 1.16 income tax return, notify filers of their right to designate 1.17 that a portion of their tax or refund shall be paid into the 1.18 public safety officer memorial and survivor account. The sum of 1.19 the amounts so designated to be paid shall be credited to the 1.20 account. The account may be used by the commissioner of public 1.21 safety to make grants to public safety officer associations that 1.22 assist in building and preserving state memorial monuments, 1.23 assist the families of public safety officers injured or killed 1.24 in the line of duty, award scholarships to surviving family 1.25 members, and otherwise provide services relating to public 1.26 safety officers injured or killed in the line of duty. All 2.1 interest earned on money accrued, gifts to the program, 2.2 contributions to the program, and reimbursements of expenditures 2.3 shall be credited to the account. All money in the account is 2.4 appropriated to the commissioner of public safety for purposes 2.5 of this section. 2.6 (b) The state pledges and agrees with all contributors to 2.7 the account to use the funds contributed solely for the 2.8 maintenance of public safety officer memorials, for the benefit 2.9 of public safety officers injured in the line of duty, and for 2.10 the benefit of families of Minnesota public safety officers 2.11 injured or killed in the line of duty and further agrees that it 2.12 will not impose additional conditions or restrictions that will 2.13 limit or otherwise restrict the ability of the commissioner of 2.14 public safety, in consultation with the public safety officer 2.15 memorial and survivor account advisory council, to award grants 2.16 from the available funds in the most efficient and effective 2.17 manner. 2.18 (c) The first $200,000 paid into the public safety officer 2.19 memorial and survivor account in each fiscal year must be 2.20 transferred to the public safety officer's benefit account under 2.21 section 299A.42. These funds are not subject to the provisions 2.22 of paragraphs (d) and (e). 2.23 (d) The commissioner of public safety must report by 2.24 January 1, 2004, and each year thereafter, to the chairs and 2.25 ranking minority members of the legislative committees and 2.26 divisions with jurisdiction over criminal justice policy and 2.27 funding on the number, amounts, and use of grants issued from 2.28 the account in the previous year. 2.29 (e) A public safety officer memorial and survivor account 2.30 advisory council is established to advise the commissioner of 2.31 public safety on the distribution of grants under this section. 2.32 The council must consist of eight members, one from each of the 2.33 following organizations: the Minnesota Law Enforcement Memorial 2.34 Association, the Minnesota Police and Peace Officers 2.35 Association, the Minnesota Chiefs of Police Association, the 2.36 Minnesota Sheriffs Association, the Minnesota State Fire 3.1 Department Association, the Minnesota State Fire Chiefs 3.2 Association, the Minnesota Ambulance Association, and the 3.3 Minnesota Emergency Medical Services Association. The council 3.4 member is the executive director or president of the 3.5 organization, or that person's designee. Members must serve 3.6 without compensation. The commissioner must consider the 3.7 advisory council's recommendations before awarding grants under 3.8 this section. 3.9 (f) As used in this section, "killed in the line of duty" 3.10 and "public safety officer" have the meanings given in section 3.11 299A.41. 3.12 [EFFECTIVE DATE.] This section is effective for income tax 3.13 returns for taxable years beginning after December 31, 2002.