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SF1964 (Legislative Session 94 (2025-2026))

Governor Tim Walz Rebate Check Act of 2023 establishment and appropriation

AI Generated Summary

This bill, titled the "Governor Tim Walz Rebate Check Act of 2023," proposes direct payments to Minnesota residents in response to the state's budget surplus. The bill's purpose is to return excess tax revenue to individuals, particularly amid high inflation.

Key Provisions:

  1. Eligibility:

    • Individuals who were Minnesota residents for any part of 2021 and filed a 2021 state income tax return by October 15, 2022.
    • Individuals who filed for a property tax or rent refund for 2021 by December 31, 2022.

  2. Payment Amount:

    • A fixed amount (exact figures unspecified in the text) for:
      • Married couples filing jointly
      • All other filers
    • If a resident only lived in Minnesota for part of 2021, their rebate is prorated.

  3. Administration of Payments:

    • The Minnesota Commissioner of Revenue will distribute payments automatically based on existing state records; no additional application is required.
    • Payments will be made via check, electronic funds transfer (EFT), or debit card.
    • Joint filers will receive a joint rebate.

  4. Tax and Benefit Considerations:

    • The rebate will not be counted as taxable income or affect eligibility for state tax credits, property tax refunds, or other state-administered benefits.
    • It cannot be used to offset unpaid taxes or debts owed to the state or other agencies.

  5. Unclaimed and Fraudulent Payments:

    • Payments lapse if not claimed within two years.
    • If a payment is fraudulently cashed or withdrawn, the state can recover funds from the unauthorized recipient.

  6. Appropriations:

    • The bill appropriates funds from the state’s general fund to cover the rebate payments and administrative costs.
    • The funds are considered one-time appropriations and will not be added to the ongoing state budget.

Purpose:

The bill intends to refund part of Minnesota's budget surplus directly to taxpayers, fulfilling a prior proposal by Governor Tim Walz.

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Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
February 26, 2025HouseFloorActionIntroduction and first reading
February 26, 2025SenateFloorActionIntroduction and first reading
February 26, 2025HouseFloorActionReferred toTaxes
February 26, 2025SenateFloorActionReferred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill refers to the definition of a Minnesota resident as per existing statute for eligibility criteria.",
      "modified": [
        "Clarifies eligibility based on residency status under section 290.01, subdivision 7."
      ]
    },
    "citation": "290.01",
    "subdivision": "subdivision 7"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section determines eligibility for direct payments related to property tax refunds.",
      "modified": [
        "Refers to eligibility criteria for property tax refunds under section 290A.04, subdivision 2."
      ]
    },
    "citation": "290A.04",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section determines eligibility for direct payments related to rent constituting property taxes.",
      "modified": [
        "Refers to eligibility criteria for rent constituting property taxes under section 290A.04, subdivision 3."
      ]
    },
    "citation": "290A.04",
    "subdivision": "subdivision 3"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This bill considers the percentage calculations for direct payment amounts based on partial year residency.",
      "modified": [
        "Uses percentage calculation for payment eligibility under section 290.06, subdivision 2c, paragraph e."
      ]
    },
    "citation": "290.06",
    "subdivision": "subdivision 2c"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Payments are classified under Minnesota tax law for statutory purposes.",
      "modified": [
        "Specifies that direct payment is a Minnesota tax law under section 270B.01, subdivision 8."
      ]
    },
    "citation": "270B.01",
    "subdivision": "subdivision 8"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Clarifies that the payment is not considered as assistance based on need.",
      "modified": [
        "Direct payments are not assistance based on need according to section 550.37, subdivision 14."
      ]
    },
    "citation": "550.37",
    "subdivision": "subdivision 14"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The procedure for recovering forged payments or unauthorized use of debit cards is referenced.",
      "modified": [
        "Recovery procedures for unauthorized payments align with procedures in section 270C.33."
      ]
    },
    "citation": "270C.33",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Applies to the commissioner's ability to manage the payment process.",
      "modified": [
        "Commissioner actions for payment processes notwithstanding section 9.031."
      ]
    },
    "citation": "9.031",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "Applies to the commissioner's ability to manage the payment process.",
      "modified": [
        "Commissioner actions for payment processes notwithstanding section 16B.49."
      ]
    },
    "citation": "16B.49",
    "subdivision": ""
  }
]

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