HF5052

Purpose

• Create an option on Minnesota individual income tax returns for taxpayers to indicate they are willing to make an anatomical gift (organ donation) after death.
• Ensure that the election on the tax return can make the anatomical gift effective under Minnesota law (Chapter 525A), and override some existing rules to permit this election on the tax form.

Main Provisions

• Tax Return Election: The individual income tax return (and, for joint returns, both spouses) may include an election showing willingness to make an anatomical gift.
• Compliance Statements: The return and its instructions must include statements sufficient to comply with Chapter 525A so that submitting the return makes the anatomical gift effective.
• Link to Organ Procurement Information: The Department of Revenue website must link to the site of a federally designated organ procurement organization that explains Minnesota laws about anatomical gifts, the need and benefits of gifts, and the legal implications, including revocation.
• Donor Registry Notification: If an election is made, the tax commissioner must provide the name, date of birth, and address of the individual to the donor registry managed by the federally designated organ procurement organization.
• Privacy Protections: Data collected on tax returns or shared with the donor registry is private data on individuals.
• Joint Returns: For a joint return, each spouse can separately affirm that their information may be transferred to the donor registry.

Significant Changes to Law

• Establishes a new mechanism to establish an anatomical gift through the state tax filing process, integrating tax data with the donor registry run by a federally designated organ procurement organization.
• Requires state tax officials to share identifying information with the donor registry when an election is made, while treating that data as private.
• Ensures the election references and aligns with existing law on the revocation and legal implications of anatomical gifts (Chapter 525A).

Implementation and Oversight

• The bill references existing statutes and requires the Department of Revenue to coordinate with the donor registry and inform individuals about the legal aspects, including revocation rights related to anatomical gifts.
• The approach ties tax administration to organ donation governance while preserving privacy protections.

Notes on Terminology in Context

• Anatomical gift: an organ or body part donated after death for transplantation, therapy, research, or education.
• Donor registry: a database managed by a federally designated organ procurement organization that tracks individuals who have designated an anatomical gift.
• Federally designated organ procurement organization: the national network responsible for organ donation coordination.
• Chapter 525A: the body of Minnesota law governing the legal effects and revocation of anatomical gifts.
• Minnesota Statutes chapter 289A: the tax-related framework being amended to add the election.
• Private data on individuals: the privacy status of information shared with the donor registry.

Relevant Terms anatomical gift; organ procurement organization; donor registry; federally designated; private data on individuals; Department of Revenue; individual income tax return; joint return; revocation; Chapter 525A; Minnesota Statutes; tax instructions; data sharing.