1.1                          A bill for an act
  1.2             relating to income tax administration; appropriating 
  1.3             money for grants to nonprofit entities to facilitate 
  1.4             the delivery of volunteer assistance to low-income 
  1.5             taxpayers. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [APPROPRIATION.] 
  1.8      (a) $....... is appropriated from the general fund to the 
  1.9   commissioner of revenue to make grants to one or more nonprofit 
  1.10  organizations, qualifying under section 501(c)(3) of the 
  1.11  Internal Revenue Code of 1986, to coordinate, facilitate, 
  1.12  encourage, and aid in the provision of taxpayer assistance 
  1.13  services.  This appropriation is available for fiscal years 1998 
  1.14  and 1999. 
  1.15     (b) "Taxpayer assistance services" means accounting and tax 
  1.16  preparation services provided by volunteers to low-income and 
  1.17  disadvantaged Minnesota residents to help them file federal and 
  1.18  state income tax returns and Minnesota property tax refund 
  1.19  claims. 
  1.20     Sec. 2.  [EFFECTIVE DATE.] 
  1.21     Section 1 is effective the day following final enactment.