The bill proposes the repeal of the political contribution refund program in Minnesota, specifically eliminating Minnesota Statutes 2024, section 290.06, subdivision 23. This section previously allowed taxpayers to claim refunds for contributions made to political parties and candidates, with specific limits on the amount refundable. The bill also amends several sections of the Minnesota Statutes, including sections 289A.37, 289A.50, and 290.01, to remove references to the now-repealed refund program and clarify the definitions and processes related to erroneous tax refunds and general tax refunds.

Additionally, the bill introduces effective dates for the changes, stating that the amendments and repeal will take effect for contributions made after June 30, 2025. The amendments ensure that taxpayers are informed about the new regulations regarding tax refunds while eliminating the previous provisions that allowed for political contribution refunds. Overall, the bill aims to streamline tax refund processes by removing the political contribution refund program from state law.

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