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SF3458 (Legislative Session 94 (2025-2026))

Political contribution refund program repeal

Related bill: HF3288

AI Generated Summary

Purpose of the Bill

This legislative bill aims to repeal the political contribution refund program in Minnesota. The bill also seeks to make related adjustments in existing statutes as a result of the repeal.

Main Provisions

  • Repeal of Political Contribution Refund Program: The bill proposes eliminating the program that allows Minnesota taxpayers to receive refunds for contributions made to political parties and candidates.
  • Amendments to Existing Statutes:
    • The bill updates Minnesota Statutes sections 289A.37, 289A.50, and 290.01 to align with the repeal of the political contribution refund program.
    • The detailed requirements of what constitutes an erroneous refund are clarified, specifically indicating that certain types of refunds related to tax overpayments will not be considered erroneous under the revised framework.
    • Changes in the definition of "taxpayer" are included to ensure it aligns with the updating refund processes.
  • Conforming Changes: Necessary changes are made to existing statutes to synchronize them with the elimination of the political contribution refund, ensuring no conflicting provisions remain.

Significant Changes

  • Elimination of Refund Mechanism: The political contribution refund mechanism, which allows for taxpayer refunds based on political contributions, will no longer be available. This reflects a significant policy shift in campaign financing.
  • Statutory Alignment: Amendments to various sections ensure that statutory language is consistent with the removal of this refund provision, thereby refining the scope and understanding of taxpayer entitlements and erroneous refunds.

Relevant Terms

  • Political Contribution Refund Program
  • Refund
  • Erroneous Refund
  • Taxpayer
  • Repeal
  • Campaign Finance

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
April 27, 2025SenateFloorActionIntroduction and first reading
April 27, 2025SenateFloorActionIntroduction and first reading
April 27, 2025SenateFloorActionReferred toElections

Citations

 
[
  {
    "analysis": {
      "added": [
        "New clarifications on erroneous refunds are included."
      ],
      "removed": [],
      "summary": "The bill amends section 289A.37 subdivision 2 regarding erroneous refunds issued by the commissioner.",
      "modified": []
    },
    "citation": "289A.37",
    "subdivision": "subdivision 2"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill amends section 289A.50 subdivision 1 which addresses the general right to refund for taxpayers.",
      "modified": [
        "Clarifies procedures and conditions under which refunds are made for overpayments."
      ]
    },
    "citation": "289A.50",
    "subdivision": "subdivision 1"
  },
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "This section modifies the definition of 'taxpayer' for specific purposes.",
      "modified": [
        "Clarifies the definition of 'taxpayer' for the purpose of a specific voting-related provision."
      ]
    },
    "citation": "290.01",
    "subdivision": "subdivision 6"
  }
]

Sponsors