MN SF3458

Repeals Minnesota's political contribution refund program, which currently allows individuals to receive up to $75 (or $150 for married couples filing jointly) in refunds for contributions made to candidates and political parties

Eliminates the requirement for candidates who signed spending limit agreements to provide official refund receipt forms to contributors

Removes references to the political contribution refund program from tax statutes governing erroneous refunds, general refund rights, and taxpayer definitions

Takes effect for political contribution refunds claimed after April 15, 2026, with the commissioner prohibited from issuing refunds after June 30, 2026

Applies to taxable years beginning after December 31, 2025, unless otherwise specified