Minnesota SF 3805: Crime Victims tax donation checkoff authorization

Bill Text

1.1 A bill for an act​
1.2 relating to public safety; authorizing a tax donation checkoff to benefit crime​
1.3 victims; proposing coding for new law in Minnesota Statutes, chapter 290.​
1.4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.5 Section 1. [290.435] MINNESOTA VICTIMS OF CRIME ACCOUNT CHECKOFF.​
1.6 (a) Every individual who files an income tax return or property tax refund claim form​
1.7 may designate on their original return that $1 or more be added to the tax or deducted from​
1.8 the refund that would otherwise be payable by or to that individual and paid into the​
1.9 Minnesota victims of crime account.​
1.10 (b) The commissioner must, on the income tax return and the property tax refund claim​
1.11 form, notify filers of their right to designate that a portion of their tax or refund be paid into​
1.12 the Minnesota victims of crime account. The sum of the designated amounts to be paid must​
1.13 be credited to the Minnesota victims of crime account for use under section 299A.708. All​
1.14 interest earned on money accrued, gifts to the program, contributions to the program, and​
1.15 reimbursements of expenditures in section 299A.708 must be credited to the account by the​
1.16 commissioner of management and budget.​
1.17 (c) The state pledges and agrees with all contributors to use the money contributed solely​
1.18 for the purposes specified in section 299A.708.​
1.19 EFFECTIVE DATE.This section is effective for taxable years beginning after December​
1.20 31, 2027.​
1​Section 1.​
S3805-1 1st Engrossment​SF3805 REVISOR EAP​
SENATE​
STATE OF MINNESOTA​
S.F. No. 3805​NINETY-FOURTH SESSION​
(SENATE AUTHORS: LATZ and Oumou Verbeten)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​6372​02/23/2026​
Referred to Judiciary and Public Safety​
Comm report: To pass as amended and re-refer to Taxes​6688a​03/17/2026​

2.1 Sec. 2. [290.436] CORPORATE MINNESOTA VICTIMS OF CRIME ACCOUNT​
2.2 CHECKOFF.​
2.3 (a) A corporation that files an income tax return may designate on its original return that​
2.4 $1 or more be added to the tax or deducted from the refund that would otherwise be payable​
2.5 by or to that corporation and paid into the Minnesota victims of crime account established​
2.6 under section 299A.708 for use by the Department of Public Safety's Office of Justice​
2.7 Programs. The commissioner must, on the corporate tax return, notify filers of their right​
2.8 to designate that a portion of their tax return be paid into the Minnesota victims of crime​
2.9 account for use as specified in section 299A.708. All interest earned on money accrued,​
2.10 gifts to the program, contributions to the program, and reimbursements of expenditures in​
2.11 section 299A.708 must be credited to the account by the commissioner of management and​
2.12 budget.​
2.13 (b) The state pledges and agrees with all corporate contributors to use the funds​
2.14 contributed solely for the purposes specified in section 299A.708.​
2.15 EFFECTIVE DATE.This section is effective for taxable years beginning after December​
2.16 31, 2027.​
2​Sec. 2.​
S3805-1 1st Engrossment​SF3805 REVISOR EAP​