HF 247

as introduced - 87th Legislature (2011 - 2012) Posted on 01/27/2011 11:01am

A bill for an act
relating to taxation; providing for voluntary contributions to the state on the
income tax form; proposing coding for new law in Minnesota Statutes, chapter
290.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [290.433] CONTRIBUTIONS ON FORM.
new text end

new text begin Each individual that files an income tax return under this chapter may designate
on the return that an amount of $....... or more is contributed to the state by adding the
designated amount to the tax due from or by deducting it from the refund that would
otherwise be payable to the individual. The commissioner shall modify the forms and
instructions to permit these contributions to be made, including providing a means for
the taxpayer to designate a general purpose, consistent with the existing services and
programs of state government, for the use of the contribution. The commissioner of
management and budget shall treat the designated amounts in the manner provided
for other gifts to the state under sections 16A.013 to 16A.016. The commissioner of
management and budget shall deposit the designated amounts in the state treasury and
credit them to the fund or account that is most consistent with the purpose designated.
If the contribution does not have a designated purpose, the purpose is unclear, or the
designated purpose is not an existing program or service of the state, the contribution is
deemed to be a contribution to the state's general fund, must be credited to the general
fund, and may be used for any purpose of the general fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after
December 31, 2010.
new text end