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HF3288 (Legislative Session 94 (2025-2026))

Political contribution refund program repealed, and conforming changes made.

Related bill: SF3458

AI Generated Summary

Purpose of the Bill

The purpose of this bill is to modify campaign finance regulations by repealing the political contribution refund program in Minnesota. It aims to adjust existing laws regarding erroneous tax refunds and align the refund process with the repeal of the program.

Main Provisions

  • Repeal of Political Contribution Refund Program: The bill repeals Minnesota Statutes sections 10A.322 subdivision 4, 13.4967 subdivision 2, and 290.06 subdivision 23, effectively eliminating the political contribution refund program which allowed taxpayers to receive refunds for political contributions.

  • Amendments to Tax and Refund Procedures:

    • Erroneous Refunds: Clarifies definitions and processes for dealing with erroneous tax refunds. An erroneous refund is considered an underpayment of tax and must be repaid if mistakenly issued.
    • Recovery of Erroneous Refunds: Allows the commissioner to assess and recover erroneous refunds within two years, with no time limit if fraud or misrepresentation is involved.
    • General Refund Processes: Amendments to sections regarding the procedures for requesting and processing tax refunds, ensuring that claimed refunds are warranted and accurately assessed.

Significant Changes to Existing Law

The bill significantly changes existing campaign finance law by repealing the sections that created the political contribution refund program, effectively terminating the ability for taxpayers to claim refunds for their political contributions. It also makes necessary amendments to related tax statutes to align with the repeal and clarify the handling of tax-related matters not directly linked to political contributions.

Relevant Terms

political contribution refund, tax refund, erroneous refund, fraud, misrepresentation, Minnesota campaign finance, taxpayer, repealer, revenue commissioner, election finance

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 30, 2025HouseFloorActionIntroduction and first reading, referred toElections Finance and Government Operations
April 30, 2025HouseFloorActionIntroduction and first reading, referred toElections Finance and Government Operations

Citations

 
[
  {
    "analysis": {
      "added": [
        "Clarification on what constitutes an erroneous refund."
      ],
      "removed": [
        ""
      ],
      "summary": "Erroneous refunds are explained and exceptions are outlined under section 289A.37.",
      "modified": [
        "The timeframe for assessing erroneous refunds when induced by fraud."
      ]
    },
    "citation": "289A.37",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [
        "Specification on what constitutes a claim for refund."
      ],
      "removed": [
        ""
      ],
      "summary": "The right to refund for overpayment of taxes is explained under section 289A.50.",
      "modified": [
        "Conditions under which the commissioner must refund overpayments."
      ]
    },
    "citation": "289A.50",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [
        "Clarification of taxpayer definition specific to voting eligibility."
      ],
      "removed": [
        ""
      ],
      "summary": "Definitions related to taxpayers are provided under section 290.01.",
      "modified": [
        ""
      ]
    },
    "citation": "290.01",
    "subdivision": "subdivision 6"
  }
]

Sponsors