S.F. No. 2264 Summary

• Amends welfare system data privacy rules to allow Department of Revenue access to welfare recipient information for administering tax refund and credit programs, assessing parental contributions, and preparing required reports.

• Requires tax incidence biennial report to legislature covering income tax, sales and excise taxes, and property tax burden distribution using measures like the Suits index and income deciles.

• Expands tax preparer publication lists to include those assessed penalties under section 289A.60, subdivision 28, paragraphs (c) or (d), in excess of $1,000, effective for returns filed after December 31, 2023.

• Requires property owners and managing agents to furnish rent paid certificates to the commissioner on or before March 1 and allows commissioner to require taxpayer identification numbers, effective for refund claims based on rent paid in 2023 and thereafter.

• Adds attorney general to the list of "requesting agencies" authorized to access federal tax information subject to IRS Publication 1075 safeguarding requirements and removes reference to "any other individual" category for criminal history record checks.