SF 954

Introduction - 94th Legislature (2025 - 2026)

Posted on 02/10/2025 06:29 p.m.

A bill for an act
relating to taxation; sales and use; providing for refunds of taxes paid for qualifying
individuals; proposing coding for new law in Minnesota Statutes, chapter 297A.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [297A.755] REFUNDS OF TAXES PAID FOR QUALIFYING
INDIVIDUALS.
new text end

new text begin Subdivision 1. new text end

new text begin Sales tax refund. new text end

new text begin A qualifying individual may receive a refund equal to
the amount of taxes paid under this chapter in the previous calendar year. For the purposes
of this section, a "qualifying individual" is a person who (1) is in advanced stages of an
illness that is expected to result in death or to last continually for at least 12 months, (2)
receives a disability determination from the United States Social Security Administration
or a state medical review team, and (3) receives financial assistance through state or federal
disability programs.
new text end

new text begin Subd. 2. new text end

new text begin Application. new text end

new text begin The commissioner must prescribe the form and manner of the
application submitted under this section. The application must include sufficient information
to permit the commissioner to verify the tax paid and qualifying status. A qualifying
individual may submit an application once per calendar year.
new text end

new text begin Subd. 3. new text end

new text begin Appropriation. new text end

new text begin The amount required to make the refunds in this section is
annually appropriated to the commissioner.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2026.
new text end