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MN SF954
Bill
Status
Introduced
2/3/2025
Primary Sponsor
Julia Coleman
Click for details
AI Summary
- Qualifying individuals may receive a full refund of Minnesota sales and use taxes paid in the previous calendar year
- "Qualifying individual" requires meeting three criteria: advanced illness expected to result in death or last at least 12 months, disability determination from Social Security Administration or state medical review team, and receipt of state or federal disability program assistance
- Commissioner of Revenue must establish application form and process, with applicants limited to one submission per calendar year
- Refund amounts are annually appropriated to the commissioner with no specified cap
- Effective date is January 1, 2026
Legislative Description
Refunds of taxes paid for qualifying individuals provision
Last Action
Referred to Taxes
2/3/2025
Committee Referrals
Taxes2/3/2025
Full Bill Text
No bill text available