This bill amends Minnesota Statutes 2025 Supplement, section 270C.445, subdivision 3, to enhance the standards of conduct for tax preparers. It introduces a new provision that prohibits tax preparers from marking a tax return to designate a contribution to the state elections campaign account unless they receive explicit instruction from the taxpayer. This addition aims to protect taxpayers' autonomy and ensure that their contributions are made only with their consent.

In addition to the new insertion, the bill also removes a provision related to refund anticipation loans, specifically the requirement for tax preparers to provide disclosures required by the federal Truth in Lending Act in a form that may be retained by the client. The overall intent of the bill is to strengthen the ethical obligations of tax preparers and safeguard the interests of clients in the tax preparation process.