This bill proposes the establishment of a direct free filing system for individual income tax returns in Minnesota, as outlined in the new section [289A.081] DIRECT FREE FILING OF INDIVIDUAL RETURNS. The commissioner of revenue is tasked with creating an electronic filing system that allows taxpayers to file their returns free of charge. The system must be accessible on the Department of Revenue's website and may involve contracting with a software vendor, provided that the vendor does not offer paid tax preparation services during the active years of the system. Additionally, the commissioner is required to coordinate this state filing system with any federal direct file systems, and by the 2026 tax year, the system should accommodate enough tax forms to enable at least 70 percent of resident individual income tax returns to be filed through it. Furthermore, the bill includes an appropriation for the implementation of the free filing system, allocating funds from the general fund for fiscal years 2026 and 2027. The effective date of this section is set for the day following its final enactment, ensuring a prompt initiation of the new filing system.