MN SF4431

Requires the commissioner of revenue to establish an electronic filing system by which taxpayers can claim political contribution refunds, effective for contributions made after December 31, 2025.

Allows the Campaign Finance and Public Disclosure Board to share electronic reporting system data with the commissioner of revenue to administer the refund program, with such data classified as private data on individuals.

Changes refund receipt requirements from paper forms to electronic receipts, issued only for contributions of $10 or more, with each receipt assigned a unique validation number for verification purposes.

Requires the board to provide the commissioner of revenue a weekly receipt validation report containing contribution date, amount, contributor name and address, recipient identification, and receipt validation number.

Appropriates funding in fiscal year 2025 to the commissioner of revenue for establishing and implementing the electronic filing system, available until June 30, 2026.