MN SF219

Maximum rebate amount reduced from $1,500 to $750, covering 75% of eligible expenses

Replaces sliding-scale rebate percentage (75% down to 50% based on income) with fixed income eligibility limits: $78,000 for married couples filing jointly and $41,000 for all other filers

Changes certificate allocation from first-come, first-served to a random lottery system when eligible applicants exceed available certificates, with commissioner required to establish lottery method by August 1, 2025

Eliminates the 40% reservation of certificates for lower-income applicants that previously existed under the first-come, first-served system

Requires commissioner of revenue to submit report by January 15, 2026 on program operations, including analysis of technical challenges, system failures, costs incurred, and recommendations for preventing future issues