MN HF3913

Authorizes the Commissioner of Revenue to implement a tax compliance program using advanced analytics and business intelligence tools to identify taxpayers for audit and collection activities

Permits the commissioner to enter into contracts to obtain or create tax analytics tools, subject to Minnesota Statutes section 16C.072

Requires the program to prioritize enforcement for corporations, complex pass-through entities, individual income taxpayers reporting over $500,000 in taxable income, and businesses subject to sales and use tax

Appropriates $5,000,000 from the general fund in fiscal year 2027 for the program

Funding must supplement, not supplant, other amounts available for tax compliance purposes