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HF 5052

Individual income tax return required to include the option to make an anatomical gift.

2025-2026 Regular Session Introduced by Larry Kraft and 1 co-sponsor

Minnesota tax returns would add an option for individuals to affirm anatomical gift donation, sending name, birth date, and address to the donor registry for registry inclusion.

Author added Kraft
#healthandhealthdepartment #taxation-income
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Bill Summary · HF 5052

Summary of HF 5052 (2025-2026) – Minnesota

Purpose

HF 5052 would require individual income tax returns to include an option for taxpayers to indicate their willingness to be an anatomical (organ) donor. The bill aims to connect tax filings with donor registries and provide information about anatomical gifts, consistent with Minnesota law and federal organ procurement organization (OPO) processes.

Key Provisions

  • Tax Return Election to Donate: The individual income tax return form must allow a taxpayer, and for joint returns, each spouse, to affirm that they are willing to make an anatomical gift. This is in addition to existing references in the tax return related to donations or gift provisions.

  • Compliance and Information on the Return:

    • The tax return instructions must include statements sufficient to comply with Chapter 525A (the Minnesota law governing anatomical gifts). Submission of the tax return to the Department of Revenue would make the anatomical gift effective under Chapter 525A for the taxpayer or spouse.
    • The Department of Revenue’s website must include a link to the federally designated organ procurement organization (OPO) website. The linked content must describe:
    • Minnesota laws regarding anatomical gifts
    • The need for and benefits of anatomical gifts
    • The legal implications of making an anatomical gift, including revocation rules

  • Donor Registry Information:

    • When an electoral process under this section is used, the Department of Revenue must provide the donor registry with the individual’s name, date of birth, and address for inclusion in the donor registry managed by Minnesota’s federally designated OPO.

  • Privacy:

    • Data collected on tax returns or shared with the donor registry under this section is designated as private data, per Minnesota privacy laws (private data on individuals).

  • Spousal Provisions for Joint Returns:

    • For joint returns, each spouse must be able to separately affirm that the other spouse’s information can be transferred to the donor registry.

  • Effective Date:

    • The new requirement applies to tax years beginning after December 31, 2025 (i.e., 2026 tax filings and later).

Who is Affected

  • Taxpayers filing Minnesota individual income tax returns (including joint returns).
  • Spouses filing jointly: both parties have the opportunity to affirm the other’s consent for registry transfer.
  • Minnesota Department of Revenue: responsible for implementing the form changes, instructions, and data sharing with the donor registry.
  • Federally designated organ procurement organization (OPO): recipient of donor data for registry inclusion (through the Minnesota donor registry).

Procedural and Timeline Considerations

  • Implementation Timing: Effective for taxable years beginning after December 31, 2025; thus, tax year 2026 filings would incorporate the new option.
  • Form and Instruction Updates: The tax return and its instructions must be revised to include the anatomical gift option and compliant language referencing Chapter 525A.
  • Online Information: Revenue’s website must provide a link to the federal OPO site with educational content about anatomical gifts and legal implications.
  • Privacy Protections: Data shared with the donor registry is protected as private data, aligning with state privacy standards.

Notable Details

  • The bill explicitly states that it supersedes certain existing statutes (e.g., 270C.30 and 289A.08, subdivision 17) to implement this new option on the tax return.
  • The language requires clear linkage between tax filing and donor registry enrollment, including name, date of birth, and address, for registry inclusion.

If you’d like, I can compare HF 5052 to current Minnesota law on anatomical gifts (Chapter 525A) or draft sample language for how the tax return question might appear on a forms layout.

Compiled from official sources — confirm details with the bill’s official record.

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