This bill aims to modernize the political contribution refund process in Minnesota by requiring the Commissioner of Revenue to establish an online system for claiming refunds. It modifies the existing political contribution refund program to facilitate electronic information transfer between the Campaign Finance and Public Disclosure Board and the Department of Revenue. Key amendments include the introduction of an electronic reporting system that allows treasurers to enter and store data online, with specific data classified as nonpublic or private. The bill also stipulates that the board must provide electronic receipts for contributions, which must include unique validation numbers for verification purposes.

Additionally, the bill sets new maximum refund limits for taxpayers, allowing up to $75 for individuals and $150 for married couples filing jointly. It mandates that claims for refunds can be submitted electronically, and establishes a requirement for the board to provide weekly validation reports to the Commissioner of Revenue. The bill includes appropriations for the implementation of the electronic filing system, with funding allocated for fiscal years 2026 and 2027. The effective dates for various provisions are set for January 1, 2027, and for contributions made after December 31, 2026.

Statutes affected:
Introduction: 10A.02, 10A.322, 290.06