Bill Text: MN SF326 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Homeless prevention and food shelf income tax checkoff
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2011-02-14 - Referred to Taxes [SF326 Detail]
Download: Minnesota-2011-SF326-Introduced.html
1.2relating to taxation; creating an income checkoff for homeless prevention;
1.3amending Minnesota Statutes 2010, section 270C.445, by adding a subdivision;
1.4proposing coding for new law in Minnesota Statutes, chapter 290.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 270C.445, is amended by adding a
1.7subdivision to read:
1.8 Subd. 5c. Homeless prevention. A tax preparer must give written notice of the
1.9option to contribute to the homeless prevention management account in sections 290.433
1.10and 290.434 to corporate clients that file an income tax return and to individual clients
1.11who file an income tax return or property tax refund claim form. This notification must be
1.12included with information sent to the client at the same time as the preliminary worksheets
1.13or other documents used in preparing the client's return and must include a line for
1.14displaying contributions.
1.15EFFECTIVE DATE.This section is effective for taxable years beginning after
1.16December 31, 2010.
1.17 Sec. 2. [290.433] HOMELESS PREVENTION CHECKOFF.
1.18Every individual who files an income tax return or property tax refund claim form
1.19may designate on their original return that $1 or more must be added to the tax or
1.20deducted from the refund that would otherwise be payable by or to that individual and
1.21paid into an account to be established for the management of homeless prevention and
1.22food shelf programs. The commissioner of revenue must, on the income tax return and
1.23the property tax refund claim form, notify filers of their right to designate that a portion
2.1of their tax or refund be paid into the homeless prevention management account. The
2.2sum of the amounts designated to be paid must be credited to the homeless prevention
2.3management account for homeless prevention and services through emergency services
2.4grants established under section 256E.36 and administered by the Department of Human
2.5Services, with priority given to grants for youth homeless shelters and services. An
2.6amount to pay the personnel and administrative costs to administer the checkoff is
2.7annually appropriated to the commissioner from the homeless prevention management
2.8account in the special revenue fund. All interest earned on money accrued, gifts to
2.9the program, contributions to the program, and reimbursements of expenditures in
2.10the homeless prevention management account must be credited to the account by the
2.11commissioner of management and budget, except that gifts or contributions received
2.12directly by the commissioner of human services and directed by the contributor for use
2.13in specific homeless prevention and food shelf programs must be handled directly by
2.14the Department of Human Services. The state pledges and agrees with all contributors
2.15to the homeless prevention management account to use the funds contributed solely for
2.16the management of homeless prevention and for administration of the checkoff program
2.17and further agrees that it will not impose additional conditions or restrictions that limit or
2.18otherwise restrict the ability of the commissioner of human services to use the available
2.19funds for the most efficient and effective management of homeless prevention programs.
2.20The dedicated money under this section must supplement traditional sources of funding
2.21for these purposes and may not be used as a substitute.
2.22EFFECTIVE DATE.This section is effective for taxable years beginning after
2.23December 31, 2010.
2.24 Sec. 3. [290.434] CORPORATE HOMELESS PREVENTION CHECKOFF.
2.25A corporation that files an income tax return may designate on its original return
2.26that $1 or more must be added to the tax or deducted from the refund that would
2.27otherwise be payable by or to that corporation and paid into the homeless management
2.28account established by section 290.433 for homeless prevention and services through
2.29emergency services grants under section 256E.36, with priority given for grants to youth
2.30homeless shelters and services. An amount to pay the personnel and administrative
2.31costs to administer the checkoff is annually appropriated to the commissioner from the
2.32homeless prevention management account in the special revenue fund. The commissioner
2.33of revenue must, on the corporate tax return, notify filers of their right to designate
2.34that a portion of their tax return be paid into the homeless prevention management
2.35account for homeless prevention programs. All interest earned on money accrued, gifts
3.1to the program, contributions to the program, and reimbursements of expenditures in
3.2the homeless prevention management account must be credited to the account by the
3.3commissioner of management and budget, except that gifts or contributions received
3.4directly by the commissioner of human services and directed by the contributor for use
3.5in specific homeless prevention programs must be handled directly by the Department
3.6of Human Services. The state pledges and agrees with all contributors to the homeless
3.7prevention management account to use the funds contributed solely for the management
3.8of homeless prevention programs and for administration of the checkoff program and
3.9further agrees that it will not impose additional conditions or restrictions that limit or
3.10otherwise restrict the ability of the commissioner of human services to use the available
3.11funds for the most efficient and effective management of homeless prevention programs.
3.12The dedicated money under this section must supplement traditional sources of funding
3.13for these purposes and may not be used as a substitute.
3.14EFFECTIVE DATE.This section is effective for taxable years beginning after
3.15December 31, 2010.
1.3amending Minnesota Statutes 2010, section 270C.445, by adding a subdivision;
1.4proposing coding for new law in Minnesota Statutes, chapter 290.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2010, section 270C.445, is amended by adding a
1.7subdivision to read:
1.8 Subd. 5c. Homeless prevention. A tax preparer must give written notice of the
1.9option to contribute to the homeless prevention management account in sections 290.433
1.10and 290.434 to corporate clients that file an income tax return and to individual clients
1.11who file an income tax return or property tax refund claim form. This notification must be
1.12included with information sent to the client at the same time as the preliminary worksheets
1.13or other documents used in preparing the client's return and must include a line for
1.14displaying contributions.
1.15EFFECTIVE DATE.This section is effective for taxable years beginning after
1.16December 31, 2010.
1.17 Sec. 2. [290.433] HOMELESS PREVENTION CHECKOFF.
1.18Every individual who files an income tax return or property tax refund claim form
1.19may designate on their original return that $1 or more must be added to the tax or
1.20deducted from the refund that would otherwise be payable by or to that individual and
1.21paid into an account to be established for the management of homeless prevention and
1.22food shelf programs. The commissioner of revenue must, on the income tax return and
1.23the property tax refund claim form, notify filers of their right to designate that a portion
2.1of their tax or refund be paid into the homeless prevention management account. The
2.2sum of the amounts designated to be paid must be credited to the homeless prevention
2.3management account for homeless prevention and services through emergency services
2.4grants established under section 256E.36 and administered by the Department of Human
2.5Services, with priority given to grants for youth homeless shelters and services. An
2.6amount to pay the personnel and administrative costs to administer the checkoff is
2.7annually appropriated to the commissioner from the homeless prevention management
2.8account in the special revenue fund. All interest earned on money accrued, gifts to
2.9the program, contributions to the program, and reimbursements of expenditures in
2.10the homeless prevention management account must be credited to the account by the
2.11commissioner of management and budget, except that gifts or contributions received
2.12directly by the commissioner of human services and directed by the contributor for use
2.13in specific homeless prevention and food shelf programs must be handled directly by
2.14the Department of Human Services. The state pledges and agrees with all contributors
2.15to the homeless prevention management account to use the funds contributed solely for
2.16the management of homeless prevention and for administration of the checkoff program
2.17and further agrees that it will not impose additional conditions or restrictions that limit or
2.18otherwise restrict the ability of the commissioner of human services to use the available
2.19funds for the most efficient and effective management of homeless prevention programs.
2.20The dedicated money under this section must supplement traditional sources of funding
2.21for these purposes and may not be used as a substitute.
2.22EFFECTIVE DATE.This section is effective for taxable years beginning after
2.23December 31, 2010.
2.24 Sec. 3. [290.434] CORPORATE HOMELESS PREVENTION CHECKOFF.
2.25A corporation that files an income tax return may designate on its original return
2.26that $1 or more must be added to the tax or deducted from the refund that would
2.27otherwise be payable by or to that corporation and paid into the homeless management
2.28account established by section 290.433 for homeless prevention and services through
2.29emergency services grants under section 256E.36, with priority given for grants to youth
2.30homeless shelters and services. An amount to pay the personnel and administrative
2.31costs to administer the checkoff is annually appropriated to the commissioner from the
2.32homeless prevention management account in the special revenue fund. The commissioner
2.33of revenue must, on the corporate tax return, notify filers of their right to designate
2.34that a portion of their tax return be paid into the homeless prevention management
2.35account for homeless prevention programs. All interest earned on money accrued, gifts
3.1to the program, contributions to the program, and reimbursements of expenditures in
3.2the homeless prevention management account must be credited to the account by the
3.3commissioner of management and budget, except that gifts or contributions received
3.4directly by the commissioner of human services and directed by the contributor for use
3.5in specific homeless prevention programs must be handled directly by the Department
3.6of Human Services. The state pledges and agrees with all contributors to the homeless
3.7prevention management account to use the funds contributed solely for the management
3.8of homeless prevention programs and for administration of the checkoff program and
3.9further agrees that it will not impose additional conditions or restrictions that limit or
3.10otherwise restrict the ability of the commissioner of human services to use the available
3.11funds for the most efficient and effective management of homeless prevention programs.
3.12The dedicated money under this section must supplement traditional sources of funding
3.13for these purposes and may not be used as a substitute.
3.14EFFECTIVE DATE.This section is effective for taxable years beginning after
3.15December 31, 2010.
