MN HF4728

Commissioner of revenue must establish an electronic filing system for taxpayers to claim political contribution refunds, effective for contributions made after December 31, 2025.

Campaign Finance and Public Disclosure Board may share specific contribution data with the commissioner of revenue (contribution date/amount, contributor name/address, receipt validation number, and receiving candidate/party information) to administer the refund program.

Electronic refund receipts replace paper forms and must include a unique validation number; the board must provide weekly receipt validation reports to the commissioner of revenue.

Taxpayers may file refund claims using the electronic system instead of submitting paper forms with official receipts; maximum refund limits remain $75 per individual and $150 for married couples filing jointly per calendar year.

An unspecified amount is appropriated from the general fund to the commissioner of revenue in fiscal year 2025 to establish and implement the electronic filing system, available until June 30, 2026.