Taxpayer assistance grants and tax credit outreach grants appropriation

This bill appropriates $1 million for each of fiscal years 2026 and 2027 from the general fund to the commissioner of revenue for two specific purposes: (1) taxpayer assistance grants under Minnesota Statutes section 270C.21, subdivision 3, and (2) tax credit outreach grants under section 270C.21, subdivision 4. The funds will support programs helping Minnesotans navigate tax filing and access available tax credits. These grants directly assist low- and moderate-income individuals and families who may need help understanding or claiming tax benefits. The appropriation is a funding mechanism, not a policy change to tax laws.