1.2relating to taxation; providing for voluntary contributions to the state on the
1.3income tax form; proposing coding for new law in Minnesota Statutes, chapter
1.4290.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6    Section 1. [290.433] CONTRIBUTIONS ON FORM.
1.7Each individual that files an income tax return under this chapter may designate
1.8on the return that an amount of $10 or more is contributed to the state by adding the
1.9designated amount to the tax due from or by deducting it from the refund that would
1.10otherwise be payable to the individual. The commissioner shall modify the forms and
1.11instructions to permit these contributions to be made. The commissioner of management
1.12and budget shall treat the designated amounts in the manner provided for other gifts to
1.13the state under sections 16A.013 to 16A.016. The commissioner of management and
1.14budget shall deposit the designated amounts in the budget reserve account in the general
1.15fund in the state treasury.
1.16EFFECTIVE DATE.This section is effective for taxable years beginning after
1.17December 31, 2010.