SF 3450

as introduced - 89th Legislature (2015 - 2016) Posted on 04/22/2016 09:23am

A bill for an act
relating to taxation; individual income and corporate franchise; providing a tax
credit for implementing nameless job application review process; proposing
coding for new law in Minnesota Statutes, chapter 290.

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

Section 1.

new text begin [290.0693] CREDIT FOR NAMELESS JOB APPLICATION REVIEW
PROCESS IMPLEMENTATION.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For purposes of this section, the following definitions
apply.
new text end

new text begin (b) "Nameless job application review process" means a system or process that:
new text end

new text begin (1) removes the name of job applicants prior to review of the applicant's application
or request for interview, whether submitted in writing or online; and
new text end

new text begin (2) prevents any person reviewing job applications or requests for interview from
knowing the name of the applicant prior to or during review of the applicant's job
application or request for interview.
new text end

new text begin (c) "Qualified employer" means an employer that maintains a nameless job
application review process registered with the commissioner of human rights under
subdivision 3.
new text end

new text begin Subd. 2. new text end

new text begin Credit allowed. new text end

new text begin (a) A qualified employer who is required to file a return
under section 289A.08, subdivision 1, 2, or 3, is allowed a credit against the tax due under
this chapter equal to $100 per employee, up to $40,000 per taxable year. The number of
employees equals the average number of full-time equivalent employees employed by
the qualified employer in the 12 months immediately preceding registration with the
commissioner of human rights.
new text end

new text begin (b) For a nonresident or part-year resident, the credit must be allocated based on the
percentage calculated under section 290.06, subdivision 2c, paragraph (e).
new text end

new text begin Subd. 3. new text end

new text begin Registration requirement. new text end

new text begin (a) An employer must register with the
commissioner of human rights to become a qualified employer. The registration must be
in a form and manner prescribed by the commissioner of human rights in consultation
with the commissioner of revenue.
new text end

new text begin (b) The commissioner of human rights must implement procedures to verify the
information in an employer's registration to become a qualified employer and to monitor a
qualified employer's compliance in maintaining a nameless job application review process.
new text end

new text begin (c) A qualified employer must annually renew its registration with the commissioner
of human rights. An employer that ceases to be a qualified employer at any time during a
taxable year is not allowed the credit under this section.
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, 2015.
new text end