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SF3820 (Legislative Session 94 (2025-2026))

Tax donation checkoff authorization to benefit crime victims

Related bill: HF3801

AI Generated Summary

Purpose

To create a new voluntary tax donation option that funds crime victim services in Minnesota. The bill adds a new provision that allows taxpayers to contribute to the Minnesota victims of crime account when filing their income tax return, and it sets up how tax preparers must inform clients about this option.

Main Provisions

  • Creates a Minnesota victims of crime account checkoff (Subd.5c) within Minnesota Statutes 270C.445.
  • Requires tax preparers to give written notice about 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 notice must be provided at the same time as the preliminary worksheets or other documents used to prepare the client’s return.
  • The notice must include a line showing contributions (a place for displaying the amount donated).
  • The new checkoff relies on existing processes described in sections 290.435 and 290.436 for tax donation checkoffs.

How It Works (Summary of Mechanism)

  • Taxpayers who file an income tax return (or a claim under chapter 290A) may choose to donate to the Minnesota victims of crime account.
  • Tax preparers must notify eligible clients about this option and present a line where the donation amount can be displayed on the return.
  • Donations go to the Minnesota victims of crime account to support crime victim services.

Significant Changes to Law

  • Adds Subd.5c to Minnesota Statutes 270C.445 to establish a new Minnesota victims of crime account checkoff.
  • Establishes a mandatory notification requirement for tax preparers to inform both corporate and individual filers about the donation option.
  • Requires a display line for showing the contribution on the tax return.

Potential Impact

  • Creates a new, voluntary funding stream for crime victim services.
  • Increases awareness of and participation in supporting crime victims.
  • Involves tax preparers more directly in communicating charitable options to clients.

Note

The bill references existing checkoff infrastructure in sections 290.435 and 290.436 and integrates the new Minnesota victims of crime account checkoff with those mechanisms.

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

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 23, 2026SenateActionIntroduction and first reading
February 23, 2026SenateActionReferred toJudiciary and Public Safety

Citations

 
[
  {
    "analysis": {
      "added": [
        "Adds Subd. 5c to 270C.445 establishing the Minnesota Victims of Crime Account checkoff and requiring tax preparers to provide written notice to corporate and individual taxpayers; the notice must be included with documents used to prepare the return and must include a line for displaying contributions."
      ],
      "removed": [],
      "summary": "This bill amends Minnesota Statutes 2024 section 270C.445 by adding Subdivision 5c to create the Minnesota Victims of Crime Account checkoff, requiring tax preparers to notify clients about the option to contribute and to include a line for displaying contributions. The notice references existing donation checkoff provisions in sections 290.435 and 290.436.",
      "modified": [
        "Amends 270C.445 by adding Subd. 5c and referencing existing checkoff procedures (pending sections 290.435 and 290.436)."
      ]
    },
    "citation": "270C.445",
    "subdivision": "6a, 6b, 6c, 8, 5c"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references Minnesota Statutes 290.435 as the source of the checkoff notice provisions used for the Minnesota Victims of Crime Account contribution.",
      "modified": []
    },
    "citation": "290.435",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill references Minnesota Statutes 290.436 as the related checkoff notice provisions for the Minnesota Victims of Crime Account contribution.",
      "modified": []
    },
    "citation": "290.436",
    "subdivision": ""
  }
]

Progress through the legislative process

17%
In Committee

Sponsors

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