MN SF9

Commissioner of Revenue must establish an electronic filing system for taxpayers to claim political contribution refunds of up to $75 for individuals or $150 for married couples filing jointly

Campaign Finance and Public Disclosure Board must provide daily receipt validation reports to the Department of Revenue containing contributor information, contribution amounts, and unique validation numbers for verification

Official refund receipts must be issued electronically with unique validation numbers for contributions of $10 or more, replacing the previous paper-based duplicate receipt system

Contributor data shared between the Campaign Finance Board and Department of Revenue is classified as nonpublic/private data under Minnesota's data practices law

Effective date of January 1, 2027 for data privacy provisions and contributions made after December 31, 2026 for the new electronic filing requirements