MN SF102

Appropriates $20,000,000 from the coronavirus relief federal fund to provide grants to deputy registrars and driver's license agents for COVID-19-related expenses.

Excludes state-operated deputy registrar and driver's license offices from eligibility; calculates grants using equal allocation (10% each for deputy registrars and agents) plus proportional allocation (80%) based on filing fee transactions from March 24, 2017, through March 24, 2020.

Requires recipients to request disbursement by July 15, 2020, and permits use of grant proceeds only for authorized COVID-19 expenses including personal protective equipment, physical barriers, remote work equipment, employee salaries, and revenue loss reimbursement.

Requires return of unspent grant proceeds to the commissioner of management and budget by November 30, 2020, with funds deposited into the coronavirus relief federal fund.

Treats grant amounts as tax subtractions for individual and corporate tax purposes for taxable years beginning after December 31, 2019, and before January 1, 2021.