The bill amends Minnesota Statutes 2022, section 270C.21, to enhance taxpayer assistance and outreach efforts by the Department of Revenue. It introduces new provisions for "tax credit outreach grants" and establishes definitions for terms such as "eligible credit," "tax outreach organization," and "taxpayer assistance services." The commissioner is required to make annual grants to volunteer taxpayer assistance organizations to facilitate taxpayer assistance services and to tax outreach organizations to promote the availability of eligible credits to low-income taxpayers.

Additionally, the bill appropriates funds for these initiatives, allocating $1,000,000 for tax credit outreach grants and $750,000 for taxpayer assistance grants for fiscal year 2025. These appropriations are intended to supplement existing funding for taxpayer assistance and outreach efforts, ensuring that resources are available to support low-income, elderly, and disadvantaged residents in accessing tax credits and assistance services. The effective date of the new provisions is the day following final enactment.

Statutes affected:
Introduction: 270C.21