Tax donation checkoff authorized to benefit crime victims.

HF 3801 adds a voluntary tax donation checkoff option for Minnesota taxpayers to support crime victims. The bill requires tax preparers to notify individual and corporate clients filing income tax returns or property tax refund claims about designating $1 or more to be added to their tax payment or deducted from their refund. This donation would fund the Minnesota Victims of Crime Account, with notifications included alongside tax preparation documents. The provision becomes effective for taxable years beginning after December 31, 2027. It directly affects taxpayers who file Minnesota income or property tax returns.