SF 1643

as introduced - 90th Legislature (2017 - 2018) Posted on 11/09/2017 02:03pm

A bill for an act
relating to data practices; providing for certain disclosures by the commissioner
of revenue; amending Minnesota Statutes 2016, section 270B.14, subdivision 1,
by adding subdivisions.

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

Section 1.

Minnesota Statutes 2016, section 270B.14, subdivision 1, is amended to read:

Subdivision 1.

Disclosure to commissioner of human services.

(a) On the request of
the commissioner of human services, the commissioner shall disclose return information
regarding taxes imposed by chapter 290, and claims for refunds under chapter 290A, to the
extent provided in paragraph (b) and for the purposes set forth in paragraph (c).

(b) Data that may be disclosed are limited to data relating to the identity, whereabouts,
employment, income, and property of a person owing or alleged to be owing an obligation
of child support.

(c) The commissioner of human services may request data only for the purposes of
carrying out the child support enforcement program and to assist in the location of parents
who have, or appear to have, deserted their children. Data received may be used only as set
forth in section 256.978.

(d) The commissioner shall provide the records and information necessary to administer
the supplemental housing allowance to the commissioner of human services.

(e) At the request of the commissioner of human services, the commissioner of revenue
shall electronically match the Social Security numbers and names of participants in the
telephone assistance plan operated under sections 237.69 to 237.71, with those of property
tax refund filers, and determine whether each participant's household income is within the
eligibility standards for the telephone assistance plan.

(f) The commissioner may provide records and information collected under sections
295.50 to 295.59 to the commissioner of human services for purposes of the Medicaid
Voluntary Contribution and Provider-Specific Tax Amendments of 1991, Public Law
102-234. Upon the written agreement by the United States Department of Health and Human
Services to maintain the confidentiality of the data, the commissioner may provide records
and information collected under sections 295.50 to 295.59 to the Centers for Medicare and
Medicaid Services section of the United States Department of Health and Human Services
for purposes of meeting federal reporting requirements.

(g) The commissioner may provide records and information to the commissioner of
human services as necessary to administer the early refund of refundable tax credits.

(h) The commissioner may disclose information to the commissioner of human services
new text begin as new text end necessary deleted text begin to verify income deleted text end new text begin for income verification new text end for eligibility and premium payment
under the MinnesotaCare program, under section 256L.05, subdivision 2 new text begin , as well as the
medical assistance program under chapter 256B new text end .

(i) The commissioner may disclose information to the commissioner of human services
necessary to verify whether applicants or recipients for the Minnesota family investment
program, general assistance, food support, Minnesota supplemental aid program, and child
care assistance have claimed refundable tax credits under chapter 290 and the property tax
refund under chapter 290A, and the amounts of the credits.

(j) The commissioner may disclose information to the commissioner of human services
necessary to verify income for purposes of calculating parental contribution amounts under
section 252.27, subdivision 2a.

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.

Minnesota Statutes 2016, section 270B.14, is amended by adding a subdivision to
read:

new text begin Subd. 20. new text end

new text begin Department of Natural Resources; authorized deputy registrars of motor
vehicles. new text end

new text begin The commissioner may disclose return information related to the taxes imposed
by chapter 297A to the Department of Natural Resources or an authorized deputy registrar
of motor vehicles only:
new text end

new text begin (1) if the commissioner has an agreement with the commissioner of natural resources
under section 297A.825, subdivision 1; and
new text end

new text begin (2) to the extent necessary for the Department of Natural Resources or an authorized
deputy registrar of motor vehicles to verify that the applicable sales or use tax has been paid
or that a sales tax exemption applies, and to otherwise administer sections 84.82, subdivision
10; 84.922, subdivision 11; 86B.401, subdivision 12; and 297A.825.
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. 3.

Minnesota Statutes 2016, section 270B.14, is amended by adding a subdivision to
read:

new text begin Subd. 21. new text end

new text begin Department of Transportation. new text end

new text begin The commissioner may disclose return
information related to the taxes imposed by chapter 297A to the Department of Transportation
only:
new text end

new text begin (1) if the commissioner has an agreement with the commissioner of transportation under
section 297A.82, subdivision 7; and
new text end

new text begin (2) to the extent necessary for the Department of Transportation to verify that the
applicable sales or use tax has been paid or that a sales tax exemption applies on the lease,
purchase, or sale of an aircraft by an individual or business who owns and operates the
aircraft that must be registered or licensed in Minnesota, and to otherwise administer sections
297A.82 and 360.018.
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