Tax donation checkoff authorization to benefit crime victims

SF 3820 would allow Minnesota taxpayers to voluntarily contribute $1 or more to the Minnesota Victims of Crime Account when filing state income taxes or property tax refunds. Tax preparers must provide written notice of this option to all individual and corporate clients during tax preparation, including a designated line for contributions on tax forms. This change affects all Minnesota taxpayers who file income tax returns and tax preparers who handle those returns, requiring them to include the donation notification. The bill adds a new provision (Subd. 5c) to Minnesota tax law, effective for tax years starting in 2028. It does not require contributions but makes the donation option standard for tax preparers.