HF3801

Purpose

• Establish and promote a tax donation checkoff to benefit crime victims by creating the Minnesota victims of crime account checkoff. This adds a new way for taxpayers to contribute to services and support for crime victims through their state taxes.

Main Provisions

• Add Subdivision 5c to Minnesota Statutes 2024 section 270C.445, creating the Minnesota victims of crime account checkoff.
• A tax preparer must provide written notice of the option to contribute to the Minnesota victims of crime account to:
  • corporate clients that file an income tax return, and
  • individual clients who file an income tax return or a claim under chapter 290A.
• The notification must be included with information sent to the client at the same time as the preliminary worksheets or other documents used to prepare the return.
• The notification must include a line for displaying contributions (i.e., a place on the form to indicate a donation to the checkoff).

How It Changes Existing Law

• Adds a new checkoff option related to crime victims funding and requires tax preparers to actively inform clients about this option.
• Integrates the checkoff into the standard tax filing process by mandating inclusion of the donation line in the documents used to prepare returns.

Implementation Notes

• References to sections 290.435 and 290.436 (which govern the checkoff mechanics) and to chapter 290A (claims or returns related to that chapter) are included, indicating the donation process ties into existing tax checkoff frameworks.
• Indicates coding for a new provision in Minnesota Statutes chapter 290.1.

Practical Impact

• Taxpayers will see an option to contribute to the Minnesota victims of crime account when filing.
• Tax preparers will have a duty to inform clients about this option and to present a dedicated line for contributions on tax documents.

Relevant Terms - Minnesota victims of crime account checkoff - 270C.445 - Subd.5c - tax preparer - written notice - corporate clients - individual clients - income tax return - chapter 290A - sections 290.435 and 290.436 - preliminary worksheets - line for displaying contributions - Minnesota Statutes 2024 - Minnesota Statutes chapter 290.1