Minnesota Legislature
SF 4431
2nd Engrossment - 93rd Legislature (2023 - 2024) Posted on 04/12/2024 09:25am
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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; classifying
data; 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.
new text begin (a)new text end 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
(b) To the extent necessary to administer the refund under section 290.06, subdivision
23, the board may access or use data entered and stored in an electronic reporting system
and share the data with the commissioner of revenue. Data accessed, used, or maintained
by the board under this paragraph is private data on individuals, as defined in section 13.02,
subdivision 12.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective January 1, 2026.
new text end
Sec. 2.
Minnesota Statutes 2022, section 10A.322, subdivision 4, is amended to read:
Subd. 4.
Refund deleted text begin receipt formsdeleted text end new text begin receiptsnew text end ; 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, deleted text begin a supply ofdeleted text end official new text begin electronic new text end refund deleted text begin receipt formsdeleted text end new text begin receiptsnew text end that state 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.
deleted text begin
The forms must provide duplicate copies of the receipt to be attached to the contributor's
claim.
deleted text end
new text begin
An electronic receipt must only be issued for a contribution of $10 or more. Each
receipt must include a unique receipt validation number that allows the commissioner of
revenue to verify the information on the receipt with the Campaign Finance Board. A
political party or candidate may provide a printed copy of the electronic receipt to the
contributor.
new text end
new text begin
(b) At least once a week, the board must provide the commissioner of revenue a receipt
validation report. For each contribution reported to the board during the week, the report
must include:
new text end
new text begin
(1) the date and amount of the contribution;
new text end
new text begin
(2) the name and address of the contributor;
new text end
new text begin
(3) the name and campaign identification number of the party or candidate that received
the contribution; and
new text end
new text begin
(4) the receipt validation number assigned to the contribution.
new text end
deleted text begin (b)deleted text end new text begin (c)new text end The willful issuance of an official refund receipt deleted text begin form or a facsimile of onedeleted text end 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.
deleted text begin (c)deleted text end new text begin (d)new text end The willful issuance of an official refund receipt deleted text begin form or a facsimiledeleted text end 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.
deleted text begin (d)deleted text end new text begin (e)new text end A violation of paragraph deleted text begin (b)deleted text end new text begin (c)new text end or deleted text begin (c)deleted text end new text begin (d)new text end is a misdemeanor.
new text begin
(f) A receipt validation report and a receipt validation number prepared pursuant to this
section are private data on individuals, as defined in section 13.02, subdivision 12.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for contributions made after December
31, 2025.
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 maximumnew text begin totalnew text end refund new text begin per calendar year new text end for
an individual must not exceed $75 and for a married couple, filing jointly, must not exceed
$150. new text begin The commissioner must not issue a refund, whether in one payment or in aggregate,
to a taxpayer that exceeds the maximum refund amounts specified in this subdivision. new text end A
refund of a contribution is allowed only if the taxpayer filesnew text begin :
new text end
new text begin (1)new text end a form required by the commissioner and attaches to the form deleted text begin a copy ofdeleted text end an official
refund receipt deleted text begin formdeleted text end 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 . 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 requestdeleted text end new text begin ; or
new text end
new text begin (2) a claim using the electronic filing system authorized in paragraph (i)new text end .
new text begin The form or claim must include one or more unique receipt validation numbers from receipts
issued pursuant to section 10A.322, subdivision 4.
new text end
new text begin (b) 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. deleted text begin A taxpayer may file only
one claim per calendar year.deleted text end new text begin A claim must be for a minimum of $10.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 (c)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 (d)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 (e)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 (f)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 (g)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 (h)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) For a taxpayer who files a claim for refund via the Internet or other electronic means,
the commissioner may accept the number on the official receipt as documentation that a
contribution was made rather than the actual receipt as required by paragraph (a)deleted text end new text begin (i) The
commissioner must establish an electronic filing system by which refunds are claimednew text end .
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for contributions made after December
31, 2025.
new text end
Sec. 4. new text begin APPROPRIATION.
new text end
new text begin
$....... in fiscal year 2025 is appropriated to the commissioner of revenue from the general
fund to establish and implement an electronic filing system for political contribution refund
claims. This is a onetime appropriation and is available until June 30, 2026.
new text end