The legislative bill described introduces a system where individuals with severe, long-term illnesses can receive a refund for the sales tax they have paid over the previous year. To qualify, an individual must:

1. Have an advanced illness expected to be fatal or last at least 12 months.
2. Have a disability determination from either the U.S. Social Security Administration or a state medical review team.
3. Be receiving financial aid through state or federal disability programs.

The bill requires the tax commissioner to create an application process for this refund. Individuals eligible for the refund can apply once every year. Funds needed to provide these refunds will be allocated annually to the commissioner responsible for overseeing the refunds.