The bill proposes the establishment of taxpayer assistance and tax credit outreach grants, aimed at providing financial support to enhance taxpayer services in Minnesota. It appropriates a total of $2,000,000 from the general fund, with $1,000,000 allocated for each of the fiscal years 2026 and 2027. These funds are designated for the commissioner of revenue to administer taxpayer assistance grants and tax credit outreach grants, as specified in Minnesota Statutes, section 270C.21.

Specifically, the bill inserts new legal language that outlines the appropriations for these grants, detailing the amounts and the fiscal years in which they will be available. This initiative is intended to improve taxpayer assistance and increase awareness and access to available tax credits, ultimately benefiting Minnesota taxpayers.