HF1932

Purpose

This bill would provide funding from the general fund to the Minnesota Department of Revenue to support two grant programs: taxpayer assistance grants (under Minnesota Statutes section 270C.21 subdivision 3) and tax credit outreach grants (under Minnesota Statutes section 270C.21 subdivision 4). The funding is planned for fiscal years 2026 and 2027.

Main Provisions

• Appropriates $1,000,000 in fiscal year 2026 and $1,000,000 in fiscal year 2027 from the general fund to the commissioner of revenue for taxpayer assistance grants (270C.21, subd. 3).
• Appropriates $1,000,000 in fiscal year 2026 and $1,000,000 in fiscal year 2027 from the general fund to the commissioner of revenue for tax credit outreach grants (270C.21, subd. 4).

Administration

• The grants are administered by the Commissioner of Revenue.

Fiscal Impact

• Per fiscal year (FY2026 and FY2027): $2,000,000 total funding ($1,000,000 for taxpayer assistance grants + $1,000,000 for tax credit outreach grants).
• Over the two-year period (FY2026–FY2027): $4,000,000 total.
• Source: General Fund.

Significance / Changes to Existing Law

• Establishes or confirms two targeted appropriations to fund the two grant programs for two fiscal years. The bill references existing statutory authorities (270C.21 subd. 3 and subd. 4) but does not specify changes to program rules beyond the new funding.

Effective Date

• Not specified in the provided text.

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Relevant Terms - taxpayer assistance grants - tax credit outreach grants - general fund - commissioner of revenue - Minnesota Statutes section 270C.21 subdivision 3 - Minnesota Statutes section 270C.21 subdivision 4 - fiscal year 2026 - fiscal year 2027 - appropriation - grants