Bill Text: MN SF305 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Income tax checkoff for multiple sclerosis (MS) research and assistance
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2011-03-23 - Author added Berglin [SF305 Detail]
Download: Minnesota-2011-SF305-Introduced.html
1.2relating to taxation; authorizing an income tax checkoff for multiple sclerosis
1.3research and assistance; appropriating money;amending Minnesota Statutes
1.42010, section 270C.445, by adding a subdivision; proposing coding for new
1.5law in Minnesota Statutes, chapter 290.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2010, section 270C.445, is amended by adding a
1.8subdivision to read:
1.9 Subd. 5c. Multiple sclerosis checkoff. A tax preparer must give written notice
1.10of the option to contribute to the multiple sclerosis research and assistance account in
1.11sections 290.433 and 290.434 to corporate clients that file an income tax return and to
1.12individual clients who file an income tax return or property tax refund claim form. This
1.13notification must be included with information sent to the client at the same time as the
1.14preliminary worksheets or other documents used in preparing the client's return and must
1.15include a line for displaying contributions.
1.16EFFECTIVE DATE.This section is effective for taxable years beginning after
1.17December 31, 2010.
1.18 Sec. 2. [290.433] MULTIPLE SCLEROSIS CHECKOFF.
1.19Every individual who files an income tax return or property tax refund claim form
1.20may designate on their original return that $1 or more shall be added to the tax or deducted
1.21from the refund that would otherwise be payable by or to that individual and paid into an
1.22account to be established for multiple sclerosis research and assistance. The commissioner
1.23of revenue shall, on the income tax return and the property tax refund claim form, notify
2.1filers of their right to designate that a portion of their tax or refund be paid into the
2.2multiple sclerosis research and assistance account. The sum of the amounts designated
2.3to be paid shall be credited to the multiple sclerosis research and assistance account. An
2.4amount to pay the personnel and administrative costs to administer the checkoff under
2.5this section and section 290.434 is appropriated annually to the commissioner from the
2.6multiple sclerosis research and assistance account. All interest earned on money accrued,
2.7gifts to the program, contributions to the program, and reimbursements of expenditures in
2.8the multiple sclerosis research and assistance account shall be credited to the account by
2.9the commissioner of management and budget.
2.10The state pledges and agrees with all contributors to the multiple sclerosis research
2.11and assistance account to use the funds contributed to the account, after deduction for
2.12administrative and personnel costs of administering the checkoff, to make grants to the
2.13Minnesota chapter of the National Multiple Sclerosis Society. The amount in the account
2.14after the annual appropriation for personnel and administrative costs is appropriated
2.15annually to the commissioner of revenue, who must use the appropriation to make a grant
2.16to the Minnesota chapter of the National Multiple Sclerosis Society, for use in conducting
2.17research into multiple sclerosis and providing programs, services, and financial assistance
2.18to Minnesotans with multiple sclerosis.
2.19EFFECTIVE DATE.This section is effective for taxable years beginning after
2.20December 31, 2010.
2.21 Sec. 3. [290.434] CORPORATE MULTIPLE SCLEROSIS CHECKOFF.
2.22A corporation that files an income tax return may designate on its original return that
2.23$1 or more shall be added to the tax or deducted from the refund that would otherwise
2.24be payable by or to that corporation and paid into the multiple sclerosis research and
2.25assistance account established by section 290.433. The commissioner of revenue shall, on
2.26the corporate tax return, notify filers of their right to designate that a portion of their tax
2.27return be paid into the multiple sclerosis research and assistance account.
2.28The state pledges and agrees with all corporate contributors to the multiple sclerosis
2.29research and assistance account to use the funds contributed to the account, after deduction
2.30for administrative and personnel costs of administering the checkoff, to make grants to the
2.31Minnesota chapter of the National Multiple Sclerosis Society.
2.32EFFECTIVE DATE.This section is effective for taxable years beginning after
2.33December 31, 2010.
1.3research and assistance; appropriating money;amending Minnesota Statutes
1.42010, section 270C.445, by adding a subdivision; proposing coding for new
1.5law in Minnesota Statutes, chapter 290.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.7 Section 1. Minnesota Statutes 2010, section 270C.445, is amended by adding a
1.8subdivision to read:
1.9 Subd. 5c. Multiple sclerosis checkoff. A tax preparer must give written notice
1.10of the option to contribute to the multiple sclerosis research and assistance account in
1.11sections 290.433 and 290.434 to corporate clients that file an income tax return and to
1.12individual clients who file an income tax return or property tax refund claim form. This
1.13notification must be included with information sent to the client at the same time as the
1.14preliminary worksheets or other documents used in preparing the client's return and must
1.15include a line for displaying contributions.
1.16EFFECTIVE DATE.This section is effective for taxable years beginning after
1.17December 31, 2010.
1.18 Sec. 2. [290.433] MULTIPLE SCLEROSIS CHECKOFF.
1.19Every individual who files an income tax return or property tax refund claim form
1.20may designate on their original return that $1 or more shall be added to the tax or deducted
1.21from the refund that would otherwise be payable by or to that individual and paid into an
1.22account to be established for multiple sclerosis research and assistance. The commissioner
1.23of revenue shall, on the income tax return and the property tax refund claim form, notify
2.1filers of their right to designate that a portion of their tax or refund be paid into the
2.2multiple sclerosis research and assistance account. The sum of the amounts designated
2.3to be paid shall be credited to the multiple sclerosis research and assistance account. An
2.4amount to pay the personnel and administrative costs to administer the checkoff under
2.5this section and section 290.434 is appropriated annually to the commissioner from the
2.6multiple sclerosis research and assistance account. All interest earned on money accrued,
2.7gifts to the program, contributions to the program, and reimbursements of expenditures in
2.8the multiple sclerosis research and assistance account shall be credited to the account by
2.9the commissioner of management and budget.
2.10The state pledges and agrees with all contributors to the multiple sclerosis research
2.11and assistance account to use the funds contributed to the account, after deduction for
2.12administrative and personnel costs of administering the checkoff, to make grants to the
2.13Minnesota chapter of the National Multiple Sclerosis Society. The amount in the account
2.14after the annual appropriation for personnel and administrative costs is appropriated
2.15annually to the commissioner of revenue, who must use the appropriation to make a grant
2.16to the Minnesota chapter of the National Multiple Sclerosis Society, for use in conducting
2.17research into multiple sclerosis and providing programs, services, and financial assistance
2.18to Minnesotans with multiple sclerosis.
2.19EFFECTIVE DATE.This section is effective for taxable years beginning after
2.20December 31, 2010.
2.21 Sec. 3. [290.434] CORPORATE MULTIPLE SCLEROSIS CHECKOFF.
2.22A corporation that files an income tax return may designate on its original return that
2.23$1 or more shall be added to the tax or deducted from the refund that would otherwise
2.24be payable by or to that corporation and paid into the multiple sclerosis research and
2.25assistance account established by section 290.433. The commissioner of revenue shall, on
2.26the corporate tax return, notify filers of their right to designate that a portion of their tax
2.27return be paid into the multiple sclerosis research and assistance account.
2.28The state pledges and agrees with all corporate contributors to the multiple sclerosis
2.29research and assistance account to use the funds contributed to the account, after deduction
2.30for administrative and personnel costs of administering the checkoff, to make grants to the
2.31Minnesota chapter of the National Multiple Sclerosis Society.
2.32EFFECTIVE DATE.This section is effective for taxable years beginning after
2.33December 31, 2010.
