1.1 	A bill for an act
1.2 	relating to taxation; creating an income tax credit for filing fees associated with 
1.3 	naturalization; appropriating money;amending Minnesota Statutes 2004, section 
1.4 	290.06, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 290.06, is amended by adding a 
1.7 	subdivision to read:
1.8 		Subd. 33.Naturalization application fees credit. (a) A taxpayer may take a credit 
1.9 	against the tax due under this chapter for the payment of fees during the taxable year 
1.10 	associated with an application for naturalization submitted to the Department of Homeland 
1.11 	Security, United States Citizenship and Immigration Services. The allowable credit 
1.12 	includes both the application fee and biometric services fee actually paid for the taxpayer, 
1.13 	the taxpayer's spouse, and the taxpayer's qualifying child. For purposes of this section, 
1.14 	"qualifying child" has the meaning given in section 32(c)(3) of the Internal Revenue Code.
1.15 	(b) If the amount of credit which the taxpayer is eligible to receive under this section 
1.16 	exceeds the taxpayer's tax liability under this chapter, the commissioner of revenue shall 
1.17 	refund the excess to the taxpayer.
1.18 	(c) The amount necessary to pay claims for the refund provided in this section is 
1.19 	appropriated from the general fund to the commissioner of revenue.

1.20 	EFFECTIVE DATE. This section is effective for taxable years beginning after 
1.21 	December 31, 2005.