Commissioner of revenue authorized to implement a tax compliance program, and money appropriated.

This bill authorizes Minnesota's Department of Revenue to create and run a tax compliance program that uses advanced data tools to better identify and audit taxpayers. The program will focus on corporations, complex pass-through entities, high-income individual taxpayers earning over $500,000, and businesses subject to sales and use taxes. The commissioner can enter into contracts to develop or purchase the necessary analytics and intelligence tools, following state procurement rules. The legislation also allocates $5 million from the state's general fund for fiscal year 2027 to support this initiative, with the requirement that these funds supplement rather than replace existing resources.