This bill proposes significant changes to Minnesota's campaign finance laws by repealing the political contribution refund program. It amends several sections of the Minnesota Statutes, specifically sections 289A.37, 289A.50, and 290.01, while repealing sections 10A.322, 13.4967, and 290.06. The amendments clarify the definitions and processes related to erroneous refunds and taxpayer claims for refunds, while also eliminating references to the now-repealed political contribution refund program.

The bill includes specific provisions that state the effective date for the repeal of the political contribution refunds will apply to claims made after April 15, 2026, and that no refunds will be issued after June 30, 2026. Additionally, the act will take effect for taxable years beginning after December 31, 2025, unless otherwise specified. Overall, this legislation aims to streamline campaign finance regulations by removing the political contribution refund mechanism and making necessary adjustments to related tax statutes.

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