This bill aims to enhance public safety by establishing a tax donation checkoff option to benefit crime victims in Minnesota. It amends Minnesota Statutes 2024, specifically section 270C.445, by adding a new subdivision (5c) that requires tax preparers to inform their clients about the option to contribute to the Minnesota victims of crime account when preparing their tax returns. The bill also introduces new sections (290.435 and 290.436) that allow both individuals and corporations to designate a portion of their tax payments to this account, which will be used for purposes outlined in section 299A.708. The effective date for these provisions is set for taxable years beginning after December 31, 2027.

Additionally, the bill makes several amendments to existing subdivisions within section 270C.445, including the addition of references to the new subdivision (5c) in subdivisions 6a, 6b, and 6c. These amendments clarify the responsibilities of the State Board of Accountancy and the Lawyers Professional Responsibility Board in referring complaints about tax preparers. The bill also emphasizes that the funds contributed to the Minnesota victims of crime account will be used solely for the specified purposes, ensuring accountability for the contributions made by individuals and corporations.

Statutes affected:
Introduction: 270C.445