Minnesota Legislature
HF 4728
as introduced - 93rd Legislature (2023 - 2024) Posted on 03/07/2024 02:43pm
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A bill for an act
relating to elections; requiring the commissioner of revenue to establish an online
system to claim the political contribution refund; amending the political contribution
refund program to allow for electronic information transfer between the Campaign
Finance and Public Disclosure Board and the Department of Revenue; appropriating
money; amending Minnesota Statutes 2022, sections 10A.02, subdivision 11b;
10A.322, subdivision 4; Minnesota Statutes 2023 Supplement, section 290.06,
subdivision 23.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2022, section 10A.02, subdivision 11b, is amended to read:
Subd. 11b.
Data privacy related to electronic reporting system.
The board may
develop and maintain systems to enable treasurers to enter and store electronic records
online for the purpose of complying with this chapter. Data entered into such systems by
treasurers or their authorized agents is not government data under chapter 13 and may not
be accessed or used by the board for any purpose without the treasurer's written consent.
Data from such systems that has been submitted to the board as a filed report is government
data under chapter 13.new text begin Data submitted to the board for purposes of the refund under section
290.06, subdivision 23, may be transferred to the commissioner of revenue for purposes of
processing the refund.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for contributions made after ........
new text end
Sec. 2.
Minnesota Statutes 2022, section 10A.322, subdivision 4, is amended to read:
Subd. 4.
Refund receipt forms; penalty.
(a) The board must make available to a political
party on request and to any candidate for whom an agreement under this section is effective,
new text begin an official electronic refund receipt or new text end a supply of new text begin paper new text end official refund receipt forms deleted text begin that
statedeleted text end new text begin , both of which must statenew text end in boldface type that:
(1) a contributor who is given a receipt deleted text begin formdeleted text end is eligible to claim a refund as provided in
section 290.06, subdivision 23; and
(2) if the contribution is to a candidate, that the candidate has signed an agreement to
limit campaign expenditures as provided in this section.
new text begin Each receipt must include a unique identification number that allows the commissioner of
revenue to verify the information on the receipt with the Campaign Finance Board. new text end The
new text begin paper new text end forms must provide duplicate copies of the receipt to be attached to the contributor's
claim.
(b) The willful issuance of an official refund receipt deleted text begin formdeleted text end or a facsimile of one to any
of the candidate's contributors by a candidate or treasurer of a candidate who did not sign
an agreement under this section is subject to a civil penalty of up to $3,000 imposed by the
board.
(c) The willful issuance of an official refund receipt deleted text begin formdeleted text end or a facsimile to an individual
not eligible to claim a refund under section 290.06, subdivision 23, is subject to a civil
penalty of up to $3,000 imposed by the board.
(d) A violation of paragraph (b) or (c) is a misdemeanor.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for contributions made after ........
new text end
Sec. 3.
Minnesota Statutes 2023 Supplement, section 290.06, subdivision 23, is amended
to read:
Subd. 23.
Refund of contributions to political parties and candidates.
(a) A taxpayer
may claim a refund equal to the amount of the taxpayer's contributions made in the calendar
year to candidates and to a political party. The maximum refund for an individual must not
exceed $75 and for a married couple, filing jointly, must not exceed $150.
new text begin (b) new text end A refund of a contribution is allowed only if the taxpayernew text begin :
new text end
new text begin (1) new text end files a form required by the commissioner and attaches to the form a copy of an
official refund receipt form issued by the candidate or party and signed by the candidate,
the treasurer of the candidate's principal campaign committee, or the chair or treasurer of
the party unit, after the contribution was receiveddeleted text begin .deleted text end new text begin ; or
new text end
new text begin
(2) files a claim via the Internet or other electronic means that includes a unique
identification number with which to verify the information on the receipt required under
clause (1).
new text end
new text begin (c) new text end The receipt forms must be numbered, and the data on the receipt that are not public
must be made available to the campaign finance and public disclosure board upon its request.
new text begin (d) new text end A claim must be filed with the commissioner no sooner than January 1 of the calendar
year in which the contribution was made and no later than April 15 of the calendar year
following the calendar year in which the contribution was made. A taxpayer may file deleted text begin onlydeleted text end new text begin
more thannew text end one claim per calendar yearnew text begin , provided that the total amount of all claims does
not exceed the maximum refund amounts under paragraph (a)new text end . Amounts paid by the
commissioner after June 15 of the calendar year following the calendar year in which the
contribution was made must include interest at the rate specified in section 270C.405.
deleted text begin (b)deleted text end new text begin (e)new text end No refund is allowed under this subdivision for a contribution to a candidate
unless the candidate:
(1) has signed an agreement to limit campaign expenditures as provided in section
10A.322;
(2) is seeking an office for which voluntary spending limits are specified in section
10A.25; and
(3) has designated a principal campaign committee.
This subdivision does not limit the campaign expenditures of a candidate who does not
sign an agreement but accepts a contribution for which the contributor improperly claims
a refund.
deleted text begin (c)deleted text end new text begin (f)new text end For purposes of this subdivision, "political party" means a major political party
as defined in section 200.02, subdivision 7, or a minor political party qualifying for inclusion
on the income tax or property tax refund form under section 10A.31, subdivision 3a.
A "major party" or "minor party" includes the aggregate of that party's organization
within each house of the legislature, the state party organization, and the party organization
within congressional districts, counties, legislative districts, municipalities, and precincts.
"Candidate" means a candidate as defined in section 10A.01, subdivision 10, except a
candidate for judicial office.
"Contribution" means a gift of money.
deleted text begin (d)deleted text end new text begin (g)new text end The commissioner shall make copies of the form available to the public and
candidates upon request.
deleted text begin (e)deleted text end new text begin (h)new text end The following data collected or maintained by the commissioner under this
subdivision are private: the identities of individuals claiming a refund, the identities of
candidates to whom those individuals have made contributions, and the amount of each
contribution.
deleted text begin (f)deleted text end new text begin (i)new text end The commissioner shall report to the campaign finance and public disclosure board
by each August 1 a summary showing the total number and aggregate amount of political
contribution refunds made on behalf of each candidate and each political party. These data
are public.
deleted text begin (g)deleted text end new text begin (j)new text end The amount necessary to pay claims for the refund provided in this section is
appropriated from the general fund to the commissioner of revenue.
deleted text begin (h)deleted text end new text begin (k)new text end For a taxpayer who files a claim for refund via the Internet or other electronic
means, the commissioner may accept the new text begin unique identification new text end number on the official receipt
as documentation that a contribution was made rather than the actual receipt as required by
paragraph (a).
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for contributions made after ........
new text end
Sec. 4. new text begin APPROPRIATION.
new text end
new text begin
$....... is appropriated from the general fund to the commissioner of revenue in fiscal
year ....... to implement a system for accepting unique identification numbers to process
political contribution refund claims.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end