This bill proposes an amendment to Minnesota's individual income tax return process by allowing taxpayers the option to indicate their willingness to make an anatomical gift. Specifically, it mandates that the individual income tax return must include a section where both the taxpayer and their spouse (in the case of a joint return) can express their intent to make such a gift. The bill also requires that the tax return and its instructions comply with existing laws regarding anatomical gifts, ensuring that the submission of the return makes the gift effective. Additionally, the Department of Revenue is tasked with providing a link to a federally designated organ procurement organization's website, which will offer information on Minnesota laws, the benefits of anatomical gifts, and the legal implications of making such gifts.

Furthermore, the bill stipulates that the commissioner must share the names, dates of birth, and addresses of individuals who elect to make an anatomical gift with the donor registry managed by the organ procurement organization. It emphasizes the privacy of the data collected, classifying it as private data on individuals. For joint returns, each spouse must separately affirm their willingness to have their information transferred to the donor registry. The provisions of this bill will take effect for tax returns related to taxable years beginning after December 31, 2025.