Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270C.21. Taxpayer assistance grants; tax credit outreach grants

Subd. 2. Definitions.(a) For the purposes of this section, the following terms have the meanings given.

(b) “Eligible credit” means a credit, refund, or other tax preference targeting low-income taxpayers, including but not limited to the credits undersections 290.0661,290.0671,290.0674, and290.0693, and chapter 290A.

(c) “Tax outreach organization” means a nonprofit organization or federally recognized Indian Tribe with experience serving demographic groups or geographic regions that have historically had low rates of participation in eligible credits.

(d) “Taxpayer assistance services” means accounting and tax preparation services provided by volunteers to low-income, elderly, and disadvantaged Minnesota residents to help them file federal and state income tax returns and Minnesota property tax refund claims and to provide personal representation before the Department of Revenue and Internal Revenue Service.

(e) “Volunteer taxpayer assistance organization” means an eligible organization qualifying undersection 7526A(e)(2)(B) of the Internal Revenue Code of 1986.

(1) publicize and promote the availability of eligible credits to taxpayers likely to be eligible for those credits; or

(2) provide taxpayer assistance services.