The bill proposes to amend Minnesota Statutes, chapter 289A, by establishing limitations on tax rebate payments. It defines "tax rebate" to include various forms of financial relief such as income or sales tax rebates, economic impact payments, economic stimulus payments, and disaster relief payments. A key provision of the bill mandates that eligibility for these tax rebates be restricted to individuals who possess a Social Security number.

Additionally, the bill specifies that the commissioner is responsible for enforcing this limitation on tax rebate payments. The new legal language indicates that these changes will take effect the day following the final enactment of the bill.