1.1 	A bill for an act
1.2 	relating to taxation; income tax administration;
1.3 	appropriating money for grants to nonprofit entities
1.4 	to facilitate the delivery of volunteer assistance to
1.5 	low-income taxpayers.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. APPROPRIATION.
 1.8 	(a) $125,000 in fiscal year 2006 and $125,000 in fiscal
1.9 	year 2007 are appropriated from the general fund to the
1.10 	commissioner of revenue to make grants to one or more nonprofit
1.11 	organizations, qualifying under section 501(c)(3) of the
1.12 	Internal Revenue Code of 1986, to coordinate, facilitate,
1.13 	encourage, and aid in the provision of taxpayer assistance
1.14 	services.
1.15 	(b) "Taxpayer assistance services" mean 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 and to provide personal representation before the
1.20 	Department of Revenue and Internal Revenue Service.