Crime Victims tax donation checkoff authorization

SF 3805 creates a voluntary tax donation checkoff for Minnesota taxpayers to contribute $1 or more to the Minnesota Victims of Crime Account. It requires tax preparers to notify all individual and corporate clients filing income tax returns or property tax refund claims about this option during tax preparation. Taxpayers can designate the donation directly on their return, with funds added to their tax payment or deducted from their refund. The provision applies to all Minnesota taxpayers filing returns and takes effect for taxable years beginning after December 31, 2027. The bill does not mandate donations but provides a new way for taxpayers to support crime victim services.