1.1 	A bill for an act
1.2 	relating to education finance; authorizing a classroom
1.3 	contribution refund; appropriating money; amending
1.4 	Minnesota Statutes 2004, section 290.06, by adding a
1.5 	subdivision.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 290.06, is
1.8 	amended by adding a subdivision to read:
1.9 		Subd. 23a.Refund of contributions for kindergarten
1.10 	through grade 12 classroom activities. (a) A taxpayer may claim
1.11 	a refund equal to the amount of the taxpayer's contributions
1.12 	made in the calendar year to a qualifying classroom teacher.
1.13 	The maximum refund for an individual must not exceed $50, and
1.14 	for a married couple filing jointly, must not exceed $100.  The
1.15 	refund is not allowed for an individual who is claimed as a
1.16 	dependent by another taxpayer as provided in section 151(c) of
1.17 	the Internal Revenue Code.  A refund of a contribution is
1.18 	allowed only if the taxpayer files a form required by the
1.19 	commissioner and attaches to the form a copy of an official
1.20 	refund receipt form issued by the classroom teacher.  A claim
1.21 	must be filed with the commissioner no sooner than January 1 of
1.22 	the calendar year in which the contribution was made and no
1.23 	later than April 15 of the calendar year following the calendar
1.24 	year in which the contribution was made.  A taxpayer may file
1.25 	only one claim per calendar year.  Amounts paid by the
2.1 	commissioner after June 15 of the calendar year following the
2.2 	calendar year in which the contribution was made must include
2.3 	interest at the rate specified in section 270.76.
2.4 	(b) For purposes of this subdivision, "classroom teacher"
2.5 	means any school district, charter school, or accredited
2.6 	nonpublic school teacher who holds a teacher's license issued by
2.7 	the Board of Teaching and who teaches in a classroom that serves
2.8 	students in kindergarten through grade 12.  "Contribution" means
2.9 	a gift of money.  A contribution may be used for any valid
2.10 	educational purpose as provided in paragraph (h) by the
2.11 	classroom teacher who receives the contribution.
2.12 	(c) The commissioner shall make copies of the form
2.13 	available to the public and school officials upon request.
2.14 	(d) The following data collected or maintained by the
2.15 	commissioner under this subdivision are private:  the identities
2.16 	of individuals claiming a refund and the amount of each
2.17 	contribution.
2.18 	(e) The commissioner shall report to the commissioner of
2.19 	education by each August 1 a summary showing the total number
2.20 	and aggregate amount of kindergarten through grade 12 classroom
2.21 	contribution refunds made on behalf of each school.  These data
2.22 	are public.
2.23 	(f) The amount necessary to pay claims for the refund
2.24 	provided in this section is appropriated from the general fund
2.25 	to the commissioner of revenue.
2.26 	(g) For a taxpayer who files a claim for refund via the
2.27 	Internet or other electronic means, the commissioner may accept
2.28 	the number on the official receipt as documentation that a
2.29 	contribution was made rather than the actual receipt as required
2.30 	by paragraph (a).
2.31 	(h) A classroom teacher who receives a contribution under
2.32 	this section must spend that contribution on classroom supplies,
2.33 	books, computer hardware or software, field trips, or other
2.34 	materials used in the classroom.  Any materials that are not
2.35 	consumed by the end of the school year become the property of
2.36 	the classroom teacher's employing authority, although the
3.1 	materials remain under the control of the recipient teacher as
3.2 	long as that teacher remains employed by the school.
3.3 	(i) The official refund receipt form must include the name
3.4 	and school of the classroom teacher.  The Board of Teaching must
3.5 	specify the form and manner to be used by classroom teachers to
3.6 	account for receipts and eligible expenditures.  The records
3.7 	kept by classroom teachers must be available for review by the
3.8 	Board of Teaching at any time.
3.9 	
EFFECTIVE DATE. This section is effective for taxable
3.10 	years beginning after December 31, 2005.

3.11 	Sec. 2. WEB SITE.
 3.12 	The Department of Revenue must assist the Board of Teaching
3.13 	in establishing a Web site and developing an official refund
3.14 	receipt form.  The Web site must be similar to the Campaign
3.15 	Finance and Public Disclosure Board's Web site and must be
3.16 	designed to facilitate the record keeping associated with
3.17 	contributions for the classroom contribution refund program.

3.18 	EFFECTIVE DATE. This section is effective July 1, 2005.