Bill > HF165

This bill creates a new provision in Minnesota tax law that allows certain individuals with severe medical conditions to receive a sales tax refund. Specifically, the bill defines a "qualifying individual" as a person who: (1) has an advanced illness expected to result in death or last at least 12 months, (2) has received a disability determination from the Social Security Administration or a state medical review team, and (3) receives financial assistance through state or federal disability programs. Qualifying individuals can apply for a refund equal to the amount of sales taxes they paid in the previous calendar year. The application must be submitted once per calendar year in a manner prescribed by the tax commissioner, and must include sufficient information to verify the tax paid and the individual's qualifying status. The bill includes an appropriation to cover the cost of these refunds and is set to take effect on January 1, 2026, providing financial relief for individuals facing significant medical challenges.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF0165&ssn=0&y=2025