1.1 	A bill for an act
1.2 	relating to taxation; individual income; clarifying one-time funding mechanism 
1.3 	for Minnesota Working Family Credit; removing TANF block grants as a funding 
1.4 	source for the Minnesota Working Family Credit;amending Minnesota Statutes 
1.5 	2014, section 290.0671, subdivisions 6, 6a; repealing Minnesota Statutes 2014, 
1.6 	section 290.0671, subdivision 6a.
1.7 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.8 	Section 1. Minnesota Statutes 2014, section 290.0671, subdivision 6, is amended to read:
1.9 		Subd. 6.Appropriation. An amount sufficient to pay the refunds required by 
1.10 	this section is appropriated to the commissioner from the general fund. This amount 
1.11 	includes any amounts appropriated to the commissioner of human services from the 
1.12 	federal Temporary Assistance for Needy Families (TANF) block grant funds for transfer 
1.13 	to the commissioner of revenue.

1.14 	EFFECTIVE DATE. This section is effective for fiscal year 2016 and thereafter.

1.15 	Sec. 2. Minnesota Statutes 2014, section 290.0671, subdivision 6a, is amended to read:
1.16 		Subd. 6a.TANF appropriation for working family credit expansion. (a) On 
1.17 	an annual basis the commissioner of revenue, with the assistance of the commissioner 
1.18 	of human services, shall calculate the value of the refundable portion of the Minnesota 
1.19 	Working Family Credit provided under this section that qualifies for payment with funds 
1.20 	from the federal Temporary Assistance for Needy Families (TANF) block grant. Of this 
1.21 	total amount, the commissioner of revenue shall estimate the portion entailed by the 
1.22 	expansion of the credit rates provided in Laws 2000, chapter 490, article 4, section 17, 
1.23 	for individuals with qualifying children over the rates provided in Laws 1999, chapter 
1.24 	243, article 2, section 12.
2.1 	(b) An amount sufficient to pay the refunds entailed by the expansion of the credit 
2.2 	rates provided in Laws 2000, chapter 490, article 4, section 17, for individuals with 
2.3 	qualifying children over the rates provided in Laws 1999, chapter 243, article 2, section 
2.4 	12, as estimated in paragraph (a), is appropriated to the commissioner of human services 
2.5 	from the federal Temporary Assistance for Needy Families (TANF) block grant funds, for 
2.6 	transfer to the commissioner of revenue for deposit in the general fund.

2.7 	EFFECTIVE DATE. This section is effective retroactively for transfers in fiscal 
2.8 	year 2015 only.

2.9 	Sec. 3.  REPEALER.
 2.10 	Minnesota Statutes 2014, section 290.0671, subdivision 6a, is repealed.

2.11 	EFFECTIVE DATE. This section is effective for fiscal year 2016 and thereafter.