Minnesota 2025-2026 Regular Session

Minnesota House Bill HF1168 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to elections; requiring the commissioner of revenue to establish an online
3	3	1.3 system to claim the political contribution refund; modifying the political
4	4	1.4 contribution refund program to allow for electronic information transfer between
5	5	1.5 the Campaign Finance and Public Disclosure Board and the Department of
6	6	1.6 Revenue; classifying data; appropriating money; amending Minnesota Statutes
7	7	1.7 2024, sections 10A.02, subdivision 11b; 10A.322, subdivision 4; 290.06,
8	8	1.8 subdivision 23.
9	9	1.9BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
10	10	1.10 Section 1. Minnesota Statutes 2024, section 10A.02, subdivision 11b, is amended to read:
11	11	1.11 Subd. 11b.Data privacy related to electronic reporting system.(a) The board may
12	12	1.12develop and maintain systems to enable treasurers to enter and store electronic records
13	13	1.13online for the purpose of complying with this chapter. Data entered into such systems by
14	14	1.14treasurers or their authorized agents is not government data under chapter 13 and may not
15	15	1.15be accessed or used by the board for any purpose without the treasurer's written consent.
16	16	1.16Data from such systems that has been submitted to the board as a filed report is government
17	17	1.17data under chapter 13.
18	18	1.18 (b) For purposes of administering the refund under section 290.06, subdivision 23, the
19	19	1.19board may access or use the following data entered and stored in an electronic reporting
20	20	1.20system and share the data with the commissioner of revenue: (1) the amount of the
21	21	1.21contribution; (2) the name and address of the contributor; (3) any unique identifier for the
22	22	1.22contribution; (4) the name and campaign identification number of the party or candidate
23	23	1.23that received the contribution; and (5) the date on which the contribution was received. Data
24	24	1.24accessed, used, or maintained by the board under this paragraph are classified as nonpublic
25	25	1Section 1.
26	26	REVISOR EAP/BM 25-0071612/03/24
27	27	State of Minnesota
28	28	This Document can be made available
29	29	in alternative formats upon request
30	30	HOUSE OF REPRESENTATIVES
31	31	H. F. No. 1168
32	32	NINETY-FOURTH SESSION 2.1data, as defined in section 13.02, subdivision 9, and private data on individuals, as defined
33	33	2.2in section 13.02, subdivision 12.
34	34	2.3 EFFECTIVE DATE.This section is effective January 1, 2027.
35	35	2.4 Sec. 2. Minnesota Statutes 2024, section 10A.322, subdivision 4, is amended to read:
36	36	2.5 Subd. 4.Refund receipt forms receipts; penalty.(a) The board must make available
37	37	2.6to a political party on request and to any candidate for whom an agreement under this section
38	38	2.7is effective, a supply of official refund receipt forms receipts in an electronic format that
39	39	2.8state in boldface type that:
40	40	2.9 (1) a contributor who is given a receipt form is eligible to claim a refund as provided in
41	41	2.10section 290.06, subdivision 23; and
42	42	2.11 (2) if the contribution is to a candidate, that the candidate has signed an agreement to
43	43	2.12limit campaign expenditures as provided in this section.
44	44	2.13 The forms must provide duplicate copies of the receipt to be attached to the contributor's
45	45	2.14claim. An official refund receipt must only be issued for a contribution of $10 or more.
46	46	2.15Each receipt must be in an electronic format and include a unique receipt validation number
47	47	2.16that allows the commissioner of revenue to verify the information on the receipt with the
48	48	2.17Campaign Finance Board. A political party or candidate may provide a printed copy of the
49	49	2.18electronic receipt to the contributor.
50	50	2.19 (b) At least once a week, the board must provide the commissioner of revenue a receipt
51	51	2.20validation report. For each contribution reported to the board during the week, the report
52	52	2.21must include:
53	53	2.22 (1) the date and amount of the contribution;
54	54	2.23 (2) the name and address of the contributor;
55	55	2.24 (3) the name and campaign identification number of the party or candidate that received
56	56	2.25the contribution; and
57	57	2.26 (4) the receipt validation number assigned to the contribution.
58	58	2.27 (b) (c) The willful issuance of an official refund receipt form or a facsimile of one to
59	59	2.28any of the candidate's contributors by a candidate or treasurer of a candidate who did not
60	60	2.29sign an agreement under this section is subject to a civil penalty of up to $3,000 imposed
61	61	2.30by the board.
62	62	2Sec. 2.
63	63	REVISOR EAP/BM 25-0071612/03/24 3.1 (c) (d) The willful issuance of an official refund receipt form or a facsimile to an
64	64	3.2individual not eligible to claim a refund under section 290.06, subdivision 23, is subject to
65	65	3.3a civil penalty of up to $3,000 imposed by the board.
66	66	3.4 (d) (e) A violation of paragraph (b) (c) or (c) (d) is a misdemeanor.
67	67	3.5 (f) A receipt validation report and a receipt validation number prepared pursuant to this
68	68	3.6section are classified as nonpublic data, as defined in section 13.02, subdivision 9, and
69	69	3.7private data on individuals, as defined in section 13.02, subdivision 12.
70	70	3.8 EFFECTIVE DATE.This section is effective for contributions made after December
71	71	3.931, 2026.
72	72	3.10 Sec. 3. Minnesota Statutes 2024, section 290.06, subdivision 23, is amended to read:
73	73	3.11 Subd. 23.Refund of contributions to political parties and candidates.(a) A taxpayer
74	74	3.12may claim a refund equal to the amount of the taxpayer's contributions made in the calendar
75	75	3.13year to candidates and to a political party. The maximum total refund per calendar year for
76	76	3.14an individual must not exceed $75 and for a married couple, filing jointly, must not exceed
77	77	3.15$150. The commissioner must not issue a refund, whether in one payment or in aggregate,
78	78	3.16to a taxpayer that exceeds the maximum refund amounts specified in this subdivision. A
79	79	3.17refund of a contribution is allowed only if the taxpayer files:
80	80	3.18 (1) a form required by the commissioner and attaches to the form a copy of an official
81	81	3.19refund receipt form issued by the candidate or party and signed by the candidate, the treasurer
82	82	3.20of the candidate's principal campaign committee, or the chair or treasurer of the party unit,
83	83	3.21after the contribution was received. The receipt forms must be numbered, and the data on
84	84	3.22the receipt that are not public must be made available to the campaign finance and public
85	85	3.23disclosure board upon its request.; or
86	86	3.24 (2) a claim using the electronic filing system authorized in paragraph (i).
87	87	3.25The form or claim must include one or more unique receipt validation numbers from receipts
88	88	3.26issued pursuant to section 10A.322, subdivision 4.
89	89	3.27 (b) A claim must be filed with the commissioner no sooner than January 1 of the calendar
90	90	3.28year in which the contribution was made and no later than April 15 of the calendar year
91	91	3.29following the calendar year in which the contribution was made. A taxpayer may file only
92	92	3.30one claim per calendar year. A claim must be for a minimum of $10. Amounts paid by the
93	93	3.31commissioner after June 15 of the calendar year following the calendar year in which the
94	94	3.32contribution was made must include interest at the rate specified in section 270C.405.
95	95	3Sec. 3.
96	96	REVISOR EAP/BM 25-0071612/03/24 4.1 (b) (c) No refund is allowed under this subdivision for a contribution to a candidate
97	97	4.2unless the candidate:
98	98	4.3 (1) has signed an agreement to limit campaign expenditures as provided in section
99	99	4.410A.322;
100	100	4.5 (2) is seeking an office for which voluntary spending limits are specified in section
101	101	4.610A.25; and
102	102	4.7 (3) has designated a principal campaign committee.
103	103	4.8 This subdivision does not limit the campaign expenditures of a candidate who does not
104	104	4.9sign an agreement but accepts a contribution for which the contributor improperly claims
105	105	4.10a refund.
106	106	4.11 (c) (d) For purposes of this subdivision, "political party" means a major political party
107	107	4.12as defined in section 200.02, subdivision 7, or a minor political party qualifying for inclusion
108	108	4.13on the income tax or property tax refund form under section 10A.31, subdivision 3a.
109	109	4.14 A "major party" or "minor party" includes the aggregate of that party's organization
110	110	4.15within each house of the legislature, the state party organization, and the party organization
111	111	4.16within congressional districts, counties, legislative districts, municipalities, and precincts.
112	112	4.17 "Candidate" means a candidate as defined in section 10A.01, subdivision 10, except a
113	113	4.18candidate for judicial office.
114	114	4.19 "Contribution" means a gift of money.
115	115	4.20 (d) (e) The commissioner shall make copies of the form available to the public and
116	116	4.21candidates upon request.
117	117	4.22 (e) (f) The following data collected or maintained by the commissioner under this
118	118	4.23subdivision are private: the identities of individuals claiming a refund, the identities of
119	119	4.24candidates to whom those individuals have made contributions, and the amount of each
120	120	4.25contribution.
121	121	4.26 (f) (g) The commissioner shall report to the campaign finance and public disclosure
122	122	4.27board by each August 1 a summary showing the total number and aggregate amount of
123	123	4.28political contribution refunds made on behalf of each candidate and each political party.
124	124	4.29These data are public.
125	125	4.30 (g) (h) The amount necessary to pay claims for the refund provided in this section is
126	126	4.31appropriated from the general fund to the commissioner of revenue.
127	127	4Sec. 3.
128	128	REVISOR EAP/BM 25-0071612/03/24 5.1 (h) For a taxpayer who files a claim for refund via the Internet or other electronic means,
129	129	5.2the commissioner may accept the number on the official receipt as documentation that a
130	130	5.3contribution was made rather than the actual receipt as required by paragraph (a).
131	131	5.4 (i) The commissioner must establish an electronic filing system by which refunds are
132	132	5.5claimed.
133	133	5.6 EFFECTIVE DATE.This section is effective for contributions made after December
134	134	5.731, 2026.
135	135	5.8 Sec. 4. APPROPRIATION; POLITICAL CONTRIBUTION REFUND
136	136	5.9ELECTRONIC FILING SYSTEM.
137	137	5.10 $....... in fiscal year 2026 and $....... in fiscal year 2027 are appropriated from the general
138	138	5.11fund to the commissioner of revenue to establish and implement an electronic filing system
139	139	5.12for political contribution refund claims. The base for this appropriation is $....... for fiscal
140	140	5.13year 2028 and $....... for fiscal year 2029.
141	141	5Sec. 4.
142	142	REVISOR EAP/BM 25-0071612/03/24