MN SF1837

Establishes a budget surplus refund program requiring direct payments to qualifying Minnesota taxpayers when the general fund has a positive unrestricted balance after November forecasts.

Defines qualifying taxpayers as individuals or married couples who filed Minnesota income tax returns within six months of the due date and were state residents in the taxable year.

Direct payment amounts are calculated by dividing allocated refund funds by the total number of tax filers (single filers and separate filers count as one unit; married joint filers and head of household filers count as two units).

Married couples filing jointly and head of household filers receive twice the per-filer amount, with prorated payments for those who were Minnesota residents for less than the full year.

Payments must be made by December 31 without requiring taxpayers to file claims, with no income reporting consequences for property tax refunds, senior property tax deferrals, or Department of Human Services programs.