MN SF497

Commissioner of Revenue must submit a written report to legislative tax committees by January 15, 2024, on free electronic filing options for Minnesota individual income tax returns.

Commissioner must survey tax preparation software vendors regarding system development costs, per-return charges to the state, customer service capabilities, IRS Modernized Electronic Filing Program integration, and data security and protection requirements.

Report must include review of other states' electronic filing options, assessment of taxpayer filing needs and practices, analysis of alternative free filing approaches such as tax credits or vendor incentives, and analysis of IRS Free File Program usage.

$175,000 is appropriated from the general fund to the Commissioner of Revenue in fiscal year 2024 as a one-time appropriation to fund the report.