1.1                          A bill for an act 
  1.2             relating to taxation; individual income taxes; 
  1.3             providing for a study of taxpayer assistance services; 
  1.4             requiring report to the legislature. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  [STUDY OF TAXPAYER ASSISTANCE SERVICES.] 
  1.7      The commissioner of revenue shall study the availability of 
  1.8   taxpayer assistance services throughout the state and provide a 
  1.9   written report to the legislature, in compliance with Minnesota 
  1.10  Statutes, sections 3.195 and 3.197, by January 15, 2001.  
  1.11  "Taxpayer assistance services" means accounting and tax 
  1.12  preparation services provided by volunteers to low-income and 
  1.13  disadvantaged Minnesota residents to help them file federal and 
  1.14  state income tax returns and Minnesota property tax refund 
  1.15  claims and to provide personal representation before the 
  1.16  department of revenue and the Internal Revenue Service.  The 
  1.17  study must evaluate: 
  1.18     (1) the effectiveness of volunteers in achieving the 
  1.19  department's goal that everyone is paying what is owed, no more 
  1.20  and no less; 
  1.21     (2) the geographic distribution and number of volunteer tax 
  1.22  preparation sites throughout the state, in comparison to the 
  1.23  distribution of low-income, elderly, and nonnative English 
  1.24  speakers; 
  1.25     (3) the income, language skills, and age-related screening 
  2.1   criteria used at volunteer tax preparations sites in determining 
  2.2   Minnesota residents' eligibility for taxpayer assistance 
  2.3   services; 
  2.4      (4) the level of training, support, and coordination that 
  2.5   the department provides to volunteers; 
  2.6      (5) the effectiveness of grants awarded under Laws 1999, 
  2.7   chapter 243, article 2, section 31; and 
  2.8      (6) the availability of volunteers to assist taxpayers in 
  2.9   preparing Minnesota property tax refund claims after April 15. 
  2.10     The commissioner must invite testimony from organizations 
  2.11  and government entities concerned with taxpayer assistance, both 
  2.12  paid and volunteer. 
  2.13     The study must consider the role of current economic 
  2.14  conditions in training and retaining qualified volunteers, the 
  2.15  adequacy of current taxpayer assistance services, the role of 
  2.16  the department of revenue in assisting low-income, elderly, and 
  2.17  nonnative English speakers, and must recommend ways for 
  2.18  improving the availability and the quality of taxpayer 
  2.19  assistance services.