provide tax incentives and grants for businesses that support international humanitarian relief efforts, and to

strengthen Minnesota's commitment to international aid.

 

 

The purpose of this Act is to encourage and incentivize businesses operating in Minnesota to make charitable

contributions to recognized international humanitarian relief efforts in response to major global crises. The act aims

to recognize the economic and moral contributions of these businesses to alleviating global human suffering. The act is

intended to strengthen Minnesota's role as a leader in peace, democracy, and international humanitarian responsibility.

 

 

Global crises have far-reaching impacts, often leading to large-scale refugee flows and economic instability that affect

our own communities. By offering targeted incentives, this Act will effectively mobilize private sector resources for

international aid, thus supplementing government and non-profit funding. This legislation seeks to promote corporate

social responsibility and align the state's economic policy with its humanitarian values.

 

 

"Eligible business" any for-profit or nonprofit entity that is officially registered and actively operating in the State

of Minnesota.

"Recognized international humanitarian relief organization" an entity certified by the Minnesota Department of Commerce

or a designated state agency as a verified non-profit organization primarily engaged in delivering humanitarian aid,

refugee resettlement, or medical and emergency relief in response to a declared major international crisis.

"Verified charitable contribution" shall mean a donation of funds or in-kind goods, for which a tax-deductible receipt

can be provided, made by an eligible business to a recognized international humanitarian relief organization.

 

 

$2,000,000 in fiscal year 2026 is appropriated from the general fund to the commissioner of employment and economic

development for the purposes of this act.

 

 

The Commissioner of Revenue shall be responsible for prescribing the necessary forms and rules for the verification of

contributions and the administration of the tax credit program.

If an eligible business is found to have claimed a tax credit based on falsified contributions, the Commissioner of

Revenue shall take immediate action including disallowing the full amount of the tax credit claimed, imposing a penalty

equal to the disallowed amount plus interest, and referring any instance of willful fraud to the appropriate authorities

for further action.

Funds provided under the Humanitarian Partner Grant Program must be used exclusively for the business purposes described

in the grant application; any misuse of grant funds shall require the full repayment of the grant amount to the state.

 

 

The bill will take effect July 1st, 2026.