The "Governor Tim Walz Rebate Check Act of 2023" aims to provide direct payments to Minnesota taxpayers in light of the state's budget surplus and rising inflation. The bill outlines eligibility criteria for individuals who were residents of Minnesota in 2021 and filed their income tax returns or property tax refund claims. The direct payments will vary based on filing status, with specific amounts designated for married couples filing jointly and other filers. The bill also stipulates that eligible individuals do not need to file a claim to receive the payment, which will be administered by the commissioner of revenue.

Additionally, the bill includes provisions to ensure that the direct payments are not subject to taxation or considered income for various state programs. It establishes guidelines for the recovery of funds in cases of forgery or unauthorized access to payments. The necessary funds for these direct payments are appropriated from the general fund for the fiscal years specified in the bill, and the commissioner of revenue is granted the authority to contract with private vendors for processing the payments. The act is set to take effect the day after its final enactment.