Minnesota Legislature
SF 3509
as introduced - 89th Legislature (2015 - 2016) Posted on 04/15/2016 09:16am
Current Version - as introduced
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A bill for an act
relating to taxation; income and corporate franchise; establishing a qualified
cultural competency plan credit and grant; appropriating money; amending
Minnesota Statutes 2014, section 363A.03, by adding subdivisions; proposing
coding for new law in Minnesota Statutes, chapters 290; 363A.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
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[290.0693] QUALIFIED CULTURAL COMPETENCY PLAN CREDIT.
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new text begin Subdivision 1. new text end
new text begin Definitions. new text end
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(a) For purposes of this section, the following definitions
apply.
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(b) "Nameless application review process" has the meaning given in section
363A.03, subdivision 24a.
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(c) "Qualified cultural competency plan" has the meaning given in section 363A.03,
subdivision 35a.
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(d) "Qualified employer" means an employer who has implemented a qualified
cultural competency plan registered with the commissioner of human services and is not
eligible to receive a grant under the qualified cultural competency plan grant program
in section 363A.50.
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new text begin Subd. 2. new text end
new text begin Credit allowed. new text end
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(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.
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(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).
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new text begin Subd. 3. new text end
new text begin Registration requirement. new text end
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(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.
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(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 application review process.
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(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 must not claim the credit under this section.
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new text begin EFFECTIVE DATE. new text end
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This section is effective for taxable years beginning after
December 31, 2016.
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Sec. 2.
Minnesota Statutes 2014, section 363A.03, is amended by adding a subdivision
to read:
new text begin Subd. 24a. new text end
new text begin Nameless application review process. new text end
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"Nameless application review
process" means a system or process that:
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(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
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(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.
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new text begin EFFECTIVE DATE. new text end
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This section is effective January 1, 2017.
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Sec. 3.
Minnesota Statutes 2014, section 363A.03, is amended by adding a subdivision
to read:
new text begin Subd. 35a. new text end
new text begin Qualified cultural competency plan. new text end
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"Qualified cultural competency
plan" means a plan to increase the cultural competence of personnel, policies, and
practices in order to foster a workplace environment that attracts and retains a diverse
workforce. The plan must include efforts to create inclusive environments and address
racial disparities through the use of a nameless application process, adopting "ban the
box" practices, training personnel to increase their understanding of and work in ways
that reflect a commitment to diversity and inclusion, and other actions identified through
the planning process.
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new text begin EFFECTIVE DATE. new text end
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This section is effective January 1, 2017.
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Sec. 4.
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[363A.50] QUALIFIED CULTURAL COMPETENCY PLAN GRANT
PROGRAM.
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new text begin Subdivision 1. new text end
new text begin Establishment. new text end
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The commissioner of human rights shall establish a
program to award a grant to a qualified employer for implementing a qualified cultural
competency plan.
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new text begin Subd. 2. new text end
new text begin Definitions. new text end
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(a) For purposes of this section, the following terms have
the meanings given.
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(b) "Labor union" means an organization that has a current federal determination
letter stating the labor union qualifies as an exempt organization under section 501(c)(5)
of the Internal Revenue Code and is exempt from tax under section 501(a) of the Internal
Revenue Code.
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(c) "Local government" means statutory or home rule charter cities, counties, and
townships; special districts as defined under Minnesota Statutes, section 6.465; any
instrumentality of a statutory or home rule charter city, county, or township as defined in
Minnesota Statutes, section 471.59; and any joint powers board or organization created
under Minnesota Statutes, section 471.59.
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(d) "Nonprofit organization" means an organization that has a current federal
determination letter stating that the nonprofit organization qualifies as an exempt
organization under section 501(c)(3) of the Internal Revenue Code and is exempt from tax
under section 501(a) of the Internal Revenue Code.
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(e) "Qualified cultural competency plan" and "nameless application review process"
have the meanings given in Minnesota Statutes, section 363A.03.
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(f) "Qualified employer" means a labor union, local government, or nonprofit
organization that has implemented a qualified cultural competency plan registered with the
commissioner of human services and is not eligible to receive a credit under the qualified
cultural competency plan credit program in section 290.0693.
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new text begin Subd. 3. new text end
new text begin Registration requirement. new text end
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(a) A labor union, local government, or
nonprofit organization 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.
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(b) The commissioner of human rights must implement procedures to verify the
information in a labor union's, local government's, or nonprofit organization's registration
to become a qualified employer and to monitor a qualified employer's compliance in
maintaining a nameless application review process.
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(c) A qualified employer must annually renew its registration with the commissioner
of human rights. A labor union, local government, or nonprofit organization that ceases to
be a qualified employer is not eligible for the grant under this section.
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new text begin Subd. 4. new text end
new text begin Application. new text end
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The commissioner of human rights must develop forms and
procedures for soliciting and reviewing applications for grants under this section. At a
minimum, the application must include…
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new text begin Subd. 5. new text end
new text begin Payment and calculation of grant. new text end
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(a) The grant authorized under this
section is equal to:
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(1) for qualified employers with ten to 40 employees, $5,000;
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(2) for qualified employers with 41 to 100 employees, $5,000 plus $100 for each
employee; or
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(3) for qualified employers with 101 or more employees, $11,000 plus $100 for each
employee, not to exceed $40,000.
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(b) The commissioner of human rights shall pay the grant to the treasurer or
designated treasurer of each qualified employer by July 15 of the calendar year following
the year in which the qualified cultural competency plan grant was awarded.
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new text begin EFFECTIVE DATE. new text end
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This section is effective January 1, 2017.
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Sec. 5. new text begin APPROPRIATION.
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$....... in fiscal year 2017 is appropriated to the commissioner of human rights to
administer the qualified cultural competency plan grant program in section 4.
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