SF 2859

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; income; requiring the 
  1.3             commissioner of revenue to calculate the Minnesota 
  1.4             working family credit for certain taxpayers; amending 
  1.5             Minnesota Statutes 1996, section 290.0671, subdivision 
  1.6             5. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1996, section 290.0671, 
  1.9   subdivision 5, is amended to read: 
  1.10     Subd. 5.  [CALCULATION ASSISTANCE.] Upon request of the 
  1.11  individual and submission of The commissioner of revenue shall 
  1.12  examine federal tax return information to determine individuals 
  1.13  eligible for the credit.  If the necessary information is 
  1.14  available to the commissioner based on the individual's federal 
  1.15  or state income tax return and the individual has not claimed 
  1.16  the credit, in the form prescribed by the commissioner, the 
  1.17  department of revenue shall calculate the credit on behalf of 
  1.18  the individual. 
  1.19     Sec. 2.  [EFFECTIVE DATE.] 
  1.20     Section 1 is effective for taxable years beginning after 
  1.21  December 31, 1997.