MN HF1070

Appropriates $800,000 from the general fund in fiscal year 2018 and $800,000 in fiscal year 2019 to the commissioner of revenue for taxpayer assistance grants under Minnesota Statutes, section 270C.21.

Allows up to five percent of the appropriated amounts to be used for program administration.

Carries forward any unencumbered balance from the first year to the second year rather than canceling it.

Defines "taxpayer assistance services" as volunteer-provided accounting and tax preparation services for low-income, elderly, and disadvantaged Minnesota residents.

Includes assistance with filing federal and state income tax returns, Minnesota property tax refund claims, and personal representation before the Department of Revenue and Internal Revenue Service.