This bill proposes the repeal of the political contribution refund program in Minnesota, specifically eliminating Minnesota Statutes 2024, section 290.06, subdivision 23. The bill amends several sections of the Minnesota Statutes, including sections 289A.37, 289A.50, and 290.01, to reflect this repeal. Notably, it removes references to the political contribution refund program from the definitions and provisions related to erroneous refunds and general rights to refunds, indicating that contributions made to political parties and candidates will no longer be eligible for tax refunds.

Additionally, the bill includes effective dates for the changes, stating that the amendments and repeal will take effect for contributions made after June 30, 2025. This means that any contributions made prior to this date will still be subject to the previous laws regarding refunds. The overall impact of this legislation is to eliminate the financial incentive for taxpayers to contribute to political candidates and parties through the refund mechanism, thereby altering the landscape of political financing in Minnesota.

Statutes affected:
Introduction: 290.06, 289A.37, 289A.50, 290.01