This bill proposes the repeal of the political contribution refund program in Minnesota, which allows taxpayers to claim refunds for contributions made to political parties and candidates. The bill 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 related to the refund program. The amendments clarify the definitions and processes surrounding erroneous refunds and taxpayer claims, while also eliminating references to the political contribution refund program from the definitions of "taxpayer" and the general refund provisions.

The effective date for the repeal of the political contribution refunds is set for claims made after April 15, 2026, with a prohibition on issuing refunds after June 30, 2026. The bill aims to streamline campaign finance regulations by removing the refund program, which has been deemed unnecessary. The changes are intended to simplify the tax code and reduce administrative burdens associated with processing these refunds.

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