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SF3458 (Legislative Session 94 (2025-2026))

Political contribution refund program repeal

Related bill: HF3288

AI Generated Summary

Purpose of the Bill

The bill aims to eliminate the political contribution refund program in Minnesota and make necessary changes to existing statutes relating to this repeal.

Main Provisions

  • Repeal of Political Contribution Refund Program: The bill repeals the Minnesota statutes that establish and govern the political contribution refund program, which allowed taxpayers to receive refunds for contributions made to political parties and candidates.

  • Changes to Tax and Refund Procedures: The bill amends sections of Minnesota's tax code to align with the removal of the political contribution refund. This includes adjustments to how erroneous refunds are handled and defines taxpayer rights regarding tax overpayments and claims for refunds.

  • Amendments to Relevant Sections: Several Minnesota Statutes are amended and aligned with this repeal. Adjustments focus on clarifying procedures related to tax overpayments and aligning terminology.

Significant Changes to Existing Law

  • Elimination of Refund Eligibility: By repealing section 290.06 subdivision 23, the bill eliminates the eligibility and process for individuals to claim political contribution refunds on their taxes.

  • Adjustment of Tax Refund Protocols: Changes the protocol for refunding tax overpayments, including specifying how erroneous refunds are recovered and how claims for refund are managed by the commissioner.

Relevant Terms

political contribution refund, erroneous refund, tax overpayment, taxpayer, refund claim, Minnesota tax code, repealer, commissioner of revenue.

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 27, 2025SenateFloorActionIntroduction and first reading
April 27, 2025SenateFloorActionIntroduction and first reading
April 27, 2025SenateFloorActionReferred toElections

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section involves amendments regarding erroneous refunds and when the commissioner may assess them.",
      "modified": [
        "Clarifies that an erroneous refund includes those payments exceeding lawful entitlement and the timeframe for assessment."
      ]
    },
    "citation": "289A.37",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section involves changes regarding the procedure for tax refund claims.",
      "modified": [
        "Detailed additional conditions around overpayment and refund claims, including commissioner responsibilities."
      ]
    },
    "citation": "289A.50",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Modifications to the definition of a taxpayer.",
      "modified": [
        "Adjusts the definition of taxpayer in specific context to include individuals eligible under certain voting laws."
      ]
    },
    "citation": "290.01",
    "subdivision": "subdivision 6"
  }
]

Sponsors