1.1 	A bill for an act
1.2 	relating to taxation; individual income and corporate franchise; providing a tax 
1.3 	credit for implementing nameless job application review process;proposing 
1.4 	coding for new law in Minnesota Statutes, chapter 290.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. [290.0693] CREDIT FOR NAMELESS JOB APPLICATION REVIEW 
1.7 	PROCESS IMPLEMENTATION.
1.8 		Subdivision 1.Definitions. (a) For purposes of this section, the following definitions 
1.9 	apply.
1.10 	(b) "Nameless job application review process" means a system or process that:
1.11 	(1) removes the name of job applicants prior to review of the applicant's application 
1.12 	or request for interview, whether submitted in writing or online; and
1.13 	(2) prevents any person reviewing job applications or requests for interview from 
1.14 	knowing the name of the applicant prior to or during review of the applicant's job 
1.15 	application or request for interview.
1.16 	(c) "Qualified employer" means an employer that maintains a nameless job 
1.17 	application review process registered with the commissioner of human rights under 
1.18 	subdivision 3.
1.19 		Subd. 2.Credit allowed. (a) A qualified employer who is required to file a return 
1.20 	under section 289A.08, subdivision 1, 2, or 3, is allowed a credit against the tax due under 
1.21 	this chapter equal to $100 per employee, up to $40,000 per taxable year.  The number of 
1.22 	employees equals the average number of full-time equivalent employees employed by 
1.23 	the qualified employer in the 12 months immediately preceding registration with the 
1.24 	commissioner of human rights.
2.1 	(b) For a nonresident or part-year resident, the credit must be allocated based on the 
2.2 	percentage calculated under section 290.06, subdivision 2c, paragraph (e).
2.3 		Subd. 3.Registration requirement. (a) An employer must register with the 
2.4 	commissioner of human rights to become a qualified employer.  The registration must be 
2.5 	in a form and manner prescribed by the commissioner of human rights in consultation 
2.6 	with the commissioner of revenue.
2.7 	(b) The commissioner of human rights must implement procedures to verify the 
2.8 	information in an employer's registration to become a qualified employer and to monitor a 
2.9 	qualified employer's compliance in maintaining a nameless job application review process.
2.10 	(c) A qualified employer must annually renew its registration with the commissioner 
2.11 	of human rights. An employer that ceases to be a qualified employer at any time during a 
2.12 	taxable year is not allowed the credit under this section.

2.13 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
2.14 	December 31, 2015.