1.1                          A bill for an act 
  1.2             relating to taxation; individual income; providing for 
  1.3             a checkoff for anatomical gift education; 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] [ANATOMICAL GIFT EDUCATION CHECKOFF.] 
  1.7      (a) Every individual who files an income tax return or 
  1.8   property tax refund claim form may designate on the original 
  1.9   return or form that $1 or more must be added to the tax or 
  1.10  deducted from the refund that would otherwise be payable by or 
  1.11  to that individual.  The commissioner shall deposit these 
  1.12  amounts into an account to be established for the provision of 
  1.13  programs of public information and education on organ donation, 
  1.14  including distribution of the pamphlet on anatomical gifts 
  1.15  required under section 171.06, subdivision 3. 
  1.16     (b) The commissioner shall, on the income tax return and 
  1.17  the property tax refund claim form, notify filers of the right 
  1.18  to designate a portion of their tax or refund to be paid into 
  1.19  the anatomical gift education account.  The sum of these amounts 
  1.20  must be credited to the anatomical gift education account for 
  1.21  use by the commissioner of health for a grant to: 
  1.22     (1) a Minnesota organ procurement organization that is 
  1.23  certified by the health care financing administration; or 
  1.24     (2) a charitable entity under section 501(c)(3) of the 
  1.25  Internal Revenue Code that is certified as an organ procurement 
  2.1   organization by the health care financing administration.  
  2.2      (c) Grants made under this section must be used to fund 
  2.3   initiatives to encourage organ, eye, and tissue donation, 
  2.4   including advertising and public education campaigns to raise 
  2.5   awareness about organ, tissue, and eye donation issues.  A 
  2.6   portion of a grant may be used to conduct research and public 
  2.7   opinion surveys to assess attitudes toward donation before the 
  2.8   initiatives are implemented and to assess the effectiveness of 
  2.9   the initiatives after implementation. 
  2.10     (d) All interest earned on money accrued, gifts to the 
  2.11  program, contributions to the program, and reimbursements of 
  2.12  expenditures in the anatomical gift education account is 
  2.13  credited to the account.  The commissioner of health shall 
  2.14  submit a work program for each fiscal year and semiannual 
  2.15  progress reports to the chairs of the policy and finance 
  2.16  committees in the house and senate with jurisdiction over health 
  2.17  and human services issues. 
  2.18     (e) The state pledges and agrees with all contributors to 
  2.19  the anatomical gift education account to use the funds 
  2.20  contributed solely for public information about anatomical gifts 
  2.21  and further agrees that it will not limit or otherwise restrict 
  2.22  the ability of the commissioner of health to make grants as 
  2.23  specified in this section. 
  2.24     <b>[EFFECTIVE DATE.]</b> This section is effective for taxable 
  2.25  years beginning after December 31, 2001.