HF 30

as introduced - 94th Legislature (2025 - 2026) Posted on 02/19/2025 12:31pm

A bill for an act
relating to taxation; individual income; requiring the commissioner of revenue to
establish a system for direct free filing of individual returns; proposing coding for
new law in Minnesota Statutes, chapter 289A.

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

Section 1.

new text begin [289A.081] DIRECT FREE FILING OF INDIVIDUAL RETURNS.
new text end

new text begin (a) The commissioner must establish an electronic filing system through which taxpayers
may directly file an electronic individual income tax return free of charge. The commissioner
may contract with a software vendor to develop the filing system required under this section,
but the vendor must not offer paid tax preparation services for Minnesota individual income
taxpayers for tax years that the system is active, and the filing system must be made available
on the Department of Revenue website.
new text end

new text begin (b) To the extent feasible, the commissioner must coordinate the state filing system
under this section with any direct file systems established for filing federal tax returns.
new text end

new text begin (c) For taxable years beginning after December 31, 2025, the filing system established
under this section must include the ability to file a sufficient number of tax forms that the
commissioner estimates at least 70 percent of resident individual income tax returns could
be filed using the system.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2. new text begin APPROPRIATION; DIRECT FREE FILING SYSTEM.
new text end

new text begin $....... in fiscal year 2026 and $....... in fiscal year 2027 are appropriated from the general
fund to the commissioner of revenue for the free filing system under Minnesota Statutes,
section 289A.081.
new text end