Department of Revenue required to designate scholarship granting organizations.

This bill requires Minnesota's Department of Revenue to identify and list scholarship granting organizations that meet federal tax requirements. The commissioner must submit this list to the U.S. Treasury by January 1 each year and publish it on the department's website, effectively registering these organizations for a federal tax program. Organizations wishing to participate must submit a notice of intent by December 1 of the preceding year, and the commissioner will establish rules to ensure compliance with federal guidelines. The bill primarily affects scholarship programs in Minnesota by formalizing how they are recognized for federal tax purposes.