1.1 	A bill for an act
1.2 	relating to taxation; providing for contributions to
1.3 	the general fund on income tax returns; proposing
1.4 	coding for new law in Minnesota Statutes, chapter 290.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. [290.433] GENERAL FUND CONTRIBUTION.
1.7 	(a) An individual, estate, trust, or corporation that files
1.8 	a return under this chapter may designate on the original return
1.9 	that $5 or more shall be added to the tax or deducted from the
1.10 	refund that would otherwise be payable by or to that individual,
1.11 	estate, trust, or corporation.
1.12 	(b) All amounts designated by taxpayers under paragraph (a)
1.13 	must be deposited in the state treasury and credited to the
1.14 	general fund.

1.15 	EFFECTIVE DATE. This section is effective for taxable
1.16 	years beginning after December 31, 2004.

1.17 	Sec. 2. INCOME TAX FORM.
 1.18 	In revising the individual income tax form M-1 to include
1.19 	the checkoff in section 1, the commissioner must transfer the
1.20 	least used additions and subtractions from form M-1 to form M-1M
1.21 	as necessary so that form M-1 does not exceed two pages in
1.22 	length.

1.23 	EFFECTIVE DATE. This section is effective for taxable
1.24 	years beginning after December 31, 2004.