MN HF4831

Amends Minnesota Statutes section 270C.21 to require the Department of Revenue Commissioner to make annual grants to volunteer taxpayer assistance organizations for tax preparation services and to tax outreach organizations for eligible credit promotion.

Defines "eligible credit" as credits targeting low-income taxpayers including the credits under sections 290.0661, 290.0671, 290.0674, 290.0693, and chapter 290A.

Defines "tax outreach organization" as a nonprofit organization or federally recognized Indian Tribe with experience serving demographic groups or geographic regions with historically low participation rates in eligible credits.

Appropriates $1,000,000 in fiscal year 2025 from the general fund for tax credit outreach grants and $750,000 in fiscal year 2025 for taxpayer assistance grants, in addition to existing appropriations.

Requires the Commissioner to provide public notice of grants by October 1 each year and notify organizations that received grants in the previous biennium.