Department of Revenue required to designate scholarship granting organizations.

Summary

The bill directs the commissioner of the Department of Revenue to submit, by January 1 each year, a list of Minnesota scholarship‑granting organizations that qualify under IRS section 25F to the U.S. Secretary of the Treasury and to post that list on the department’s website. Organizations can be added by filing a notice of intent by Dec 1 of the prior year, and the commissioner may adopt rules governing qualification. The measure formalizes the state’s participation in the federal scholarship‑donation program.

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