Bill Text: MN HF3218 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Homestead credit and renter property claims allowed to be filed as part of the individual income tax return, and claim payment time changed.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2014-03-21 - Author added Lenczewski [HF3218 Detail]
Download: Minnesota-2013-HF3218-Introduced.html
1.2relating to taxation; homestead credit refunds and renter property tax refunds;
1.3allowing claims to be filed as part of the individual income tax return; changing
1.4the time for payment of claims;amending Minnesota Statutes 2012, section
1.5290A.07, subdivisions 1, 2a, 5; repealing Minnesota Statutes 2012, section
1.6290A.07, subdivision 3.
1.7BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.8 Section 1. Minnesota Statutes 2012, section 290A.07, subdivision 1, is amended to read:
1.9 Subdivision 1. Authority. Allowable claims filed pursuant to the provisions of this
1.10chapter shall be paid by the commissioner from the general fund. The commissioner
1.11may allow but not require claims for refunds under this chapter to be filed as part of the
1.12individual income tax return for the year in which the taxes were levied or the rent was paid.
1.13EFFECTIVE DATE.This section is effective for refunds based on rent paid in
1.142014 and taxes payable in 2015 and thereafter.
1.15 Sec. 2. Minnesota Statutes 2012, section 290A.07, subdivision 2a, is amended to read:
1.16 Subd. 2a. Time of paymentto renter or manufactured home homeowner. A
1.17claimant who is a renter or a homeowner who occupies a manufactured home, as defined
1.18in section273.125, subdivision 8 , paragraph (c), or a park trailer taxed as a manufactured
1.19home under section168.012, subdivision 9 , for a refund under this chapter, shall receive
1.20full payment afterAugust 1 and before August 15 June 15 and before June 30 or 60 days
1.21after receipt of the application, whichever is later.
1.22EFFECTIVE DATE.This section is effective for refunds based on rent paid in
1.232014 and taxes payable in 2015 and thereafter.
2.1 Sec. 3. Minnesota Statutes 2012, section 290A.07, subdivision 5, is amended to read:
2.2 Subd. 5. Early payment; e-file claims. The commissioner may pay a claim up
2.3to 30 days earlier than the first permitted date under subdivision 2aor 3 if the claim is
2.4submitted by electronic means.
2.5EFFECTIVE DATE.This section is effective for refunds based on rent paid in
2.62014 and taxes payable in 2015 and thereafter.
2.7 Sec. 4. REPEALER.
2.8Minnesota Statutes 2012, section 290A.07, subdivision 3, is repealed.
2.9EFFECTIVE DATE.This section is effective for refunds based on rent paid in
2.102014 and taxes payable in 2015 and thereafter.
1.3allowing claims to be filed as part of the individual income tax return; changing
1.4the time for payment of claims;amending Minnesota Statutes 2012, section
1.5290A.07, subdivisions 1, 2a, 5; repealing Minnesota Statutes 2012, section
1.6290A.07, subdivision 3.
1.7BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.8 Section 1. Minnesota Statutes 2012, section 290A.07, subdivision 1, is amended to read:
1.9 Subdivision 1. Authority. Allowable claims filed pursuant to the provisions of this
1.10chapter shall be paid by the commissioner from the general fund. The commissioner
1.11may allow but not require claims for refunds under this chapter to be filed as part of the
1.12individual income tax return for the year in which the taxes were levied or the rent was paid.
1.13EFFECTIVE DATE.This section is effective for refunds based on rent paid in
1.142014 and taxes payable in 2015 and thereafter.
1.15 Sec. 2. Minnesota Statutes 2012, section 290A.07, subdivision 2a, is amended to read:
1.16 Subd. 2a. Time of payment
1.17claimant who is a renter or a homeowner who occupies a manufactured home, as defined
1.18in section
1.19home under section
1.20full payment after
1.21after receipt of the application, whichever is later.
1.22EFFECTIVE DATE.This section is effective for refunds based on rent paid in
1.232014 and taxes payable in 2015 and thereafter.
2.1 Sec. 3. Minnesota Statutes 2012, section 290A.07, subdivision 5, is amended to read:
2.2 Subd. 5. Early payment; e-file claims. The commissioner may pay a claim up
2.3to 30 days earlier than the first permitted date under subdivision 2a
2.4submitted by electronic means.
2.5EFFECTIVE DATE.This section is effective for refunds based on rent paid in
2.62014 and taxes payable in 2015 and thereafter.
2.7 Sec. 4. REPEALER.
2.8Minnesota Statutes 2012, section 290A.07, subdivision 3, is repealed.
2.9EFFECTIVE DATE.This section is effective for refunds based on rent paid in
2.102014 and taxes payable in 2015 and thereafter.
