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A bill for an act
relating to taxation; individual income; requiring the individual income tax return
to include the option to make an anatomical gift; proposing coding for new law in
Minnesota Statutes, chapter 289A.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
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[289A.15] INDIVIDUAL INCOME TAX RETURNS TO ALLOW
ELECTION FOR ANATOMICAL GIFTS.
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(a) Notwithstanding sections 270C.30 and 289A.08, subdivision 17, the individual
income tax return must allow the taxpayer, and in the case of a joint return, the taxpayer's
spouse, to indicate the taxpayer is willing to make an anatomical gift, as provided in this
section.
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(b) The individual income tax return and instructions must contain statements sufficient
to comply with chapter 525A such that submission of the return to the commissioner makes
the anatomical gift effective under that chapter for the taxpayer or the taxpayer's spouse.
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(c) The Department of Revenue's website must include a link to the website of a federally
designated organ procurement organization that describes:
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(1) Minnesota laws regarding anatomical gifts;
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(2) the need for and benefits of anatomical gifts; and
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(3) the legal implications of making an anatomical gift, including the law governing
revocation of anatomical gifts.
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(d) For an individual who makes an election through the process required under this
section, the commissioner must provide the name, date of birth, and address of the individual
to the donor registry managed by the federally designated organ procurement organization.
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(e) Data collected on tax returns or shared with a donor registry under this section is
private data on individuals, as defined in section 13.02, subdivision 12.
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(f) For a joint return, the return must allow each spouse to separately affirm that the
spouse is willing to have their information transferred to the donor registry managed by the
state's federally designated organ procurement organization.
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EFFECTIVE DATE.
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This section is effective for returns for taxable years beginning
after December 31, 2025.
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