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HF3149 (Legislative Session 94 (2025-2026))

Political contribution refund program repealed.

AI Generated Summary

Purpose of the Bill

The bill aims to repeal the political contribution refund program in Minnesota. This program allows taxpayers to receive a refund for political contributions made to qualified candidates and parties.

Main Provisions

  • Repeal of Political Contribution Refund Program: The legislation will eliminate the program that currently allows individuals to receive refunds for political donations.
  • Amendments to Existing Statutes: Several sections of the Minnesota Statutes will be amended to remove references to the political contribution refund, ensuring consistency in tax and contribution laws.
  • Error Handling Clarification: The bill provides clarity on what constitutes an erroneous refund, particularly regarding taxpayer claims and circumstances where a refund was miscalculated.

Significant Changes

  • Elimination of Refunds: Taxpayers will no longer be able to claim a refund for contributions made to political entities, significantly altering how some individuals might participate in political funding.
  • Adjustment to Error Recovery: The procedure for handling erroneous tax refunds is revised to ensure there is a clear distinction between legitimate and erroneous refunds, along with instructions for recovering such errors.

Relevant Terms

political contribution refund, taxpayer refund, erroneous refunds, political donations, tax overpayment, Minnesota Statutes, repeal

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 07, 2025HouseFloorActionIntroduction and first reading, referred toElections Finance and Government Operations
April 07, 2025HouseFloorActionIntroduction and first reading, referred toElections Finance and Government Operations

Citations

 
[
  {
    "analysis": {
      "added": [
        "Clarifies what does not constitute an erroneous refund, excluding certain taxpayer claims."
      ],
      "removed": [
        ""
      ],
      "summary": "This bill amends provisions regarding erroneous refunds under section 289A.37, subdivision 2.",
      "modified": [
        "Specifies the commissioner's timeframe for assessing erroneous refunds."
      ]
    },
    "citation": "289A.37",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [
        ""
      ],
      "removed": [
        "Repeals the political contribution refund program."
      ],
      "summary": "This bill specifically repeals Minnesota Statutes 2024, section 290.06, subdivision 23.",
      "modified": [
        ""
      ]
    },
    "citation": "290.06",
    "subdivision": "subdivision 23"
  }
]

Sponsors