1.1                          A bill for an act
  1.2             relating to taxation; providing an income tax checkoff 
  1.3             to fund benefits for survivors of law enforcement 
  1.4             officers and firefighters and providing for 
  1.5             maintenance of peace officer and firefighter 
  1.6             memorials; proposing coding for new law in Minnesota 
  1.7             Statutes, chapter 290. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  [290.433] [LAW ENFORCEMENT CHECKOFF.] 
  1.10     Every individual who files an income tax return or property 
  1.11  tax refund claim form may designate on their original return 
  1.12  that $1 or more shall be added to the tax or deducted from the 
  1.13  refund that would otherwise be payable by or to that individual 
  1.14  and paid into a peace officer and firefighter memorial and 
  1.15  survivor account in the special revenue fund.  The commissioner 
  1.16  of revenue shall, on the income tax return and the property tax 
  1.17  refund claim form, notify filers of their right to designate 
  1.18  that a portion of their tax or refund shall be paid into the 
  1.19  peace officer and firefighter memorial and survivor account.  
  1.20  The sum of the amounts so designated to be paid shall be 
  1.21  credited to the peace officer and firefighter memorial and 
  1.22  survivors account.  The peace officer and firefighter memorial 
  1.23  and survivor account may be used by the commissioner of public 
  1.24  safety to make grants to peace officer and firefighter 
  1.25  associations that assist in building and preserving state 
  1.26  memorial monuments, assist the families of fallen officers and 
  2.1   firefighters, award scholarships to surviving family members, 
  2.2   and otherwise provide services relating to fallen officers and 
  2.3   firefighters.  All interest earned on money accrued, gifts to 
  2.4   the program, contributions to the program, and reimbursements of 
  2.5   expenditures in the peace officer and firefighter memorial and 
  2.6   survivor account shall be credited to the account. 
  2.7      The state pledges and agrees with all contributors to the 
  2.8   peace officer and firefighter memorial account to use the funds 
  2.9   contributed solely for the maintenance of the peace officer and 
  2.10  firefighter memorials and for the benefit of survivors of 
  2.11  Minnesota peace officers and firefighters killed in the line of 
  2.12  duty and further agrees that it will not impose additional 
  2.13  conditions or restrictions that will limit or otherwise restrict 
  2.14  the ability of the commissioner of public safety to award grants 
  2.15  from the available funds in the most efficient and effective 
  2.16  manner. 
  2.17     The commissioner of public safety must report by January 1 
  2.18  of 2004 and each year thereafter to the chairs and ranking 
  2.19  minority members of the legislative committees and divisions 
  2.20  with jurisdiction over criminal justice policy and funding on 
  2.21  the number, amounts, and use of grants issued from the account 
  2.22  in the previous year. 
  2.23     <b>[EFFECTIVE DATE.]</b> This section is effective for income tax 
  2.24  returns relating to taxable years beginning after December 31, 
  2.25  2001, and for property tax refund returns filed in 2002 and 
  2.26  following years.