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HF3913 • 2026

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

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

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Howard
Last action
2026-03-02
Official status
Introduction and first reading, referred to Taxes
Effective date
Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2026-03-02 House

    Introduction and first reading, referred to Taxes

Official Summary Text

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

Current Bill Text

Read the full stored bill text
A bill for an act

relating to taxation; authorizing the commissioner of revenue to implement a tax

compliance program; appropriating money.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.
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TAX COMPLIANCE; TAX ANALYTICS AND BUSINESS

INTELLIGENCE TOOLS.
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Subdivision 1.

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Program activities.

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The commissioner of revenue may implement a

program of tax compliance, including the use of advanced tax analytics and business

intelligence tools to enhance tax assessment and collection by improving the means to

identify taxpayers that should be subject to audit and collection activities and by prioritizing

those activities to provide a higher rate of return on the activities of Department of Revenue

employees.

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Subd. 2.

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Implementation.

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To implement the program authorized by this section, the

commissioner of revenue may enter into contracts as the commissioner deems necessary to

obtain or create tax analytics and business intelligence tools. Any contract entered into under

this section is subject to Minnesota Statutes, section 16C.072.

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Subd. 3.

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Priority.

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The tax compliance program under this section must prioritize

compliance and enforcement activities for corporations and complex pass-through entities

under the corporate franchise and individual income taxes, individual income taxpayers

reporting over $500,000 in taxable income, and businesses subject to the state's sales and

use tax laws.

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Sec. 2.
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APPROPRIATION; TAX COMPLIANCE; TAX ANALYTICS AND

BUSINESS INTELLIGENCE TOOLS.
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$5,000,000 in fiscal year 2027 is appropriated from the general fund to the commissioner

of revenue for purposes of the tax compliance, tax analytics, and business intelligence tools

program in section 1. The amount appropriated under this section must supplement and not

supplant other amounts available for the purposes described in this section.

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