HF 46

as introduced - 92nd Legislature (2021 - 2022) Posted on 02/15/2021 04:19pm

A bill for an act
relating to taxation; establishing a taxpayer receipt; appropriating money; amending
Minnesota Statutes 2020, section 289A.08, by adding a subdivision; proposing
coding for new law in Minnesota Statutes, chapter 16A.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [16A.067] TAXPAYER RECEIPT.
new text end

new text begin (a) The commissioner, in consultation with the commissioner of revenue, must develop
and publish on the Department of Management and Budget's website an interactive taxpayer
receipt in accordance with this section. The receipt must describe the share of state general
fund expenditures represented by major expenditure categories in the most recent fiscal
year for which data is available. The receipt must show the approximate allocation of motor
vehicle fuel taxes among eligible transportation purposes.
new text end

new text begin (b) For each expenditure category, the receipt must include select data on the performance
goals and outcomes for the category, based on the goals and outcomes data required under
section 16A.10, subdivision 1b.
new text end

new text begin (c) The website must allow a user to input an income amount, and must estimate the
amount of major state taxes paid by the user. The website must allocate the user's estimated
state tax liability to each major expenditure category based on the category's percentage
share of total state general fund spending. For the purposes of this section, "major state
taxes" means income, sales, alcohol, tobacco, and motor vehicle fuels taxes.
new text end

new text begin (d) Using the income amount entered by the user, the website must estimate the amount
of income and direct sales taxes paid based upon the taxpayer's income. The website must
allow a user to indicate whether the user used tobacco, consumed alcohol, or purchased
motor vehicle fuel in the previous year, and provide a corresponding estimate of the cigarette,
alcohol, and motor vehicle fuel taxes paid by the user.
new text end

new text begin (e) The commissioner must update the receipt by December 31 of each year, and must
annually promote to the public the availability of the website.
new text end

Sec. 2.

Minnesota Statutes 2020, section 289A.08, is amended by adding a subdivision to
read:

new text begin Subd. 18. new text end

new text begin Taxpayer receipt. new text end

new text begin (a) The commissioner must offer all individual income
taxpayers the opportunity to elect to receive information about a taxpayer receipt via e-mail
or United States mail. In the manner selected by the taxpayer, the commissioner must provide
the taxpayer with information about how to access the taxpayer receipt website established
under section 16A.067. The commissioner must allow a taxpayer to elect not to receive
information about the receipt.
new text end

new text begin (b) Both the long and short forms described in subdivision 13 must include the
opportunity to elect to receive information about the receipt.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxable years beginning after December
31, 2020.
new text end

Sec. 3. new text begin APPROPRIATION; TAXPAYER RECEIPT.
new text end

new text begin $100,000 in fiscal year 2022 is appropriated from the general fund to the commissioner
of management and budget to develop and publish the taxpayer receipt under Minnesota
Statutes, section 16A.067. The base funding for this program is $47,000 in fiscal year 2023
and thereafter.
new text end