The bill proposes the establishment of taxpayer assistance and tax credit outreach grants, aimed at enhancing support for taxpayers in Minnesota. It appropriates a total of $1,000,000 for each of the fiscal years 2026 and 2027 from the general fund to the commissioner of revenue specifically for these grants. The funds are designated for two purposes: taxpayer assistance grants and tax credit outreach grants, as outlined in Minnesota Statutes, section 270C.21, subdivisions 3 and 4.

This legislative initiative seeks to improve taxpayer services and ensure that individuals are aware of and can access available tax credits, thereby promoting financial assistance and education. The funding is intended to bolster the state's efforts in providing necessary resources to taxpayers, ultimately aiming to enhance compliance and support for those in need.