HF 5052

04/10/26   REVISOR  EAP/CG  26-08432
This Document can be made available
in alternative formats upon request  State of Minnesota
  HOUSE OF REPRESENTATIVES
  NINETY-FOURTH SESSION
  H. F. No.   5052
04/22/2026     Authored by Norris and Kraft
  The bill was read for the first time and referred to the Committee on Taxes
1.1A bill for an act
1.2relating to taxation; individual income; requiring the individual income tax return
1.3to include the option to make an anatomical gift; proposing coding for new law in
1.4Minnesota Statutes, chapter 289A.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6Section 1. [289A.15] INDIVIDUAL INCOME TAX RETURNS TO ALLOW
1.7ELECTION FOR ANATOMICAL GIFTS.
1.8(a) Notwithstanding sections 270C.30 and 289A.08, subdivision 17, the individual
1.9income tax return must allow the taxpayer, and in the case of a joint return, the taxpayer's
1.10spouse, to indicate the taxpayer is willing to make an anatomical gift, as provided in this
1.11section.
1.12(b) The individual income tax return and instructions must contain statements sufficient
1.13to comply with chapter 525A such that submission of the return to the commissioner makes
1.14the anatomical gift effective under that chapter for the taxpayer or the taxpayer's spouse.
1.15(c) The Department of Revenue's website must include a link to the website of a federally
1.16designated organ procurement organization that describes:
1.17(1) Minnesota laws regarding anatomical gifts;
1.18(2) the need for and benefits of anatomical gifts; and
1.19(3) the legal implications of making an anatomical gift, including the law governing
1.20revocation of anatomical gifts.
Section 1.  1
04/10/26   REVISOR  EAP/CG  26-08432
2.1      (d) For an individual who makes an election through the process required under this
2.2  section, the commissioner must provide the name, date of birth, and address of the individual
2.3  to the donor registry managed by the federally designated organ procurement organization.
2.4      (e) Data collected on tax returns or shared with a donor registry under this section is
2.5  private data on individuals, as defined in section 13.02, subdivision 12.
2.6      (f) For a joint return, the return must allow each spouse to separately affirm that the
2.7  spouse is willing to have their information transferred to the donor registry managed by the
2.8  state's federally designated organ procurement organization.
2.9      EFFECTIVE DATE. This section is effective for returns for taxable years beginning
2.10 after December 31, 2025.
Section 1.  2