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HF3288 (Legislative Session 94 (2025-2026))

Political contribution refund program repealed, and conforming changes made.

Related bill: SF3458

AI Generated Summary

Purpose of the Bill:

The purpose of this bill is to reform the campaign finance system in Minnesota by eliminating the political contribution refund program. The bill aims to streamline the tax refund process related to campaign contributions and make necessary amendments to associated tax laws.

Main Provisions:

  • Repeal of Political Contribution Refund Program: The bill repeals sections of the Minnesota Statutes that authorize the political contribution refund program, effectively ending the program which allows individual donors to receive refunds for political contributions.
  • Conforming Amendments: The bill makes necessary changes to various tax-related sections to ensure consistency with the repeal of the political contribution refund program.
  • Tax Refund Process: It describes the general right to refund for taxpayers, how erroneous refunds are handled, and when taxpayers can claim overpayments. These sections ensure that taxpayers can still claim refunds for overpaid taxes but no longer include political contribution refunds.

Significant Changes to Existing Law:

  • The bill repeals specific sections within the Minnesota Statutes (10A.322 subdivision 4, 13.4967 subdivision 2, and 290.06 subdivision 23) related to the political contribution refund, thereby discontinuing this component of campaign finance reform.
  • Definitions and provisions regarding taxpayers have been updated to align with changes, which include recognizing individuals eligible to vote in Minnesota as taxpayers for certain purposes.

Relevant Terms:

political contribution refund, campaign finance, erroneous refund, taxpayer, repealer, Minnesota statutes, overpayment, refund program.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 30, 2025HouseFloorActionIntroduction and first reading, referred toElections Finance and Government Operations
April 30, 2025HouseFloorActionIntroduction and first reading, referred toElections Finance and Government Operations

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Modification to section 289A.37 concerning erroneous refunds by the commissioner of revenue.",
      "modified": [
        "Clarification on when erroneous refunds are considered an underpayment of tax."
      ]
    },
    "citation": "289A.37",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Amendments to the general right to refund under section 289A.50.",
      "modified": [
        "Clarifies conditions under which a taxpayer is entitled to a refund for overpaid taxes."
      ]
    },
    "citation": "289A.50",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Modification of the definition of 'taxpayer' under section 290.01.",
      "modified": [
        "Defines taxpayer as individuals eligible to vote in Minnesota for purposes of certain tax credits."
      ]
    },
    "citation": "290.01",
    "subdivision": "subdivision 6"
  }
]

Sponsors