1.1 	A bill for an act
1.2 	relating to veterans affairs; establishing a Minnesota honor guard account; 
1.3 	authorizing gambling revenue to be used for honor guards;amending Minnesota 
1.4 	Statutes 2017 Supplement, section 297E.02, subdivision 3; proposing coding for 
1.5 	new law in Minnesota Statutes, chapter 197.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. [197.232] MINNESOTA HONOR GUARD ACCOUNT.
1.8 		Subdivision 1.Established. The Minnesota honor guard account is established in the 
1.9 	special revenue fund and shall consist of gifts, grants, funds collected under section 297E.02, 
1.10 	subdivision 3, paragraph (d), and money appropriated by law to the account.
1.11 		Subd. 2.Uses. Money in the Minnesota honor guard account, including interest, is 
1.12 	appropriated to the commissioner of veterans affairs. The commissioner, in coordination 
1.13 	with the adjutant general, shall use funds from the Minnesota honor guard account to provide, 
1.14 	upon request, an honor guard under section 192.382 or 197.231. Money appropriated by 
1.15 	this subdivision must supplement and not replace existing state funding for honor guards.
1.16 		Subd. 3.Gifts and grants. The commissioner may request, apply for, and accept 
1.17 	monetary gifts or grants for the Minnesota honor guard account from any source.
1.18 		Subd. 4.Report. The commissioner of veterans affairs must report by February 1 each 
1.19 	year to the chairs and ranking minority members of the legislative committees and divisions 
1.20 	with jurisdiction over military and veterans affairs on the number of honor guards provided, 
1.21 	number of burials for which honor guards were provided, number of requests denied, 
1.22 	information about and certification status of each veteran service organization used to 
1.23 	provide an honor guard, and any other information requested by the legislature.

2.1 	Sec. 2. Minnesota Statutes 2017 Supplement, section 297E.02, subdivision 3, is amended 
2.2 	to read:
2.3 		Subd. 3.Collection; disposition. (a) Taxes imposed by this section are due and payable 
2.4 	to the commissioner when the gambling tax return is required to be filed. Distributors must 
2.5 	file their monthly sales figures with the commissioner on a form prescribed by the 
2.6 	commissioner. Returns covering the taxes imposed under this section must be filed with 
2.7 	the commissioner on or before the 20th day of the month following the close of the previous 
2.8 	calendar month. The commissioner shall prescribe the content, format, and manner of returns 
2.9 	or other documents pursuant to section 270C.30. The proceeds, along with the revenue 
2.10 	received from all license fees and other fees under sections 349.11 to 349.191, 349.211, 
2.11 	and 349.213, must be paid to the commissioner of management and budget for deposit in 
2.12 	the general fund.
2.13 	(b) The sales tax imposed by chapter 297A on the sale of pull-tabs and tipboards by the 
2.14 	distributor is imposed on the retail sales price. The retail sale of pull-tabs or tipboards by 
2.15 	the organization is exempt from taxes imposed by chapter 297A and is exempt from all 
2.16 	local taxes and license fees except a fee authorized under section 349.16, subdivision 8.
2.17 	(c) One-half of one percent of the revenue deposited in the general fund under paragraph 
2.18 	(a), is appropriated to the commissioner of human services for the compulsive gambling 
2.19 	treatment program established under section 245.98. One-half of one percent of the revenue 
2.20 	deposited in the general fund under paragraph (a), is appropriated to the commissioner of 
2.21 	human services for a grant to the state affiliate recognized by the National Council on 
2.22 	Problem Gambling to increase public awareness of problem gambling, education and training 
2.23 	for individuals and organizations providing effective treatment services to problem gamblers 
2.24 	and their families, and research relating to problem gambling. Money appropriated by this 
2.25 	paragraph must supplement and must not replace existing state funding for these programs.
2.26 	(d) One-half of one percent of the revenue deposited in the general fund under paragraph 
2.27 	(a) is transferred to the Minnesota honor guard account established under section 197.232.