The bill, S.F. No. 954, proposes to provide a refund for the sales taxes paid in the previous calendar year to individuals in Minnesota who meet certain criteria. To qualify for the refund, an individual must be in the advanced stages of a prolonged illness, must have confirmation of disability from either the Social Security Administration or a state medical review team, and must be receiving financial assistance through state or federal disability programs. The bill outlines the process for applying for this refund, which includes filling out a prescribed form and providing sufficient information to verify one's eligibility. The bill also states that the required funds for these refunds will be allocated annually.