Bill > SF954

This bill establishes a sales tax refund program for individuals with severe, long-term medical conditions that significantly impact their ability to work. Specifically, the bill allows a "qualifying individual" to receive a refund for sales taxes paid in the previous calendar year. To be considered a qualifying individual, a person must meet three criteria: (1) have an advanced-stage illness expected to result in death or last continuously for at least 12 months, (2) have received a disability determination from the United States Social Security Administration or a state medical review team, and (3) be receiving financial assistance through state or federal disability programs. The state's tax commissioner will be responsible for creating the application process, which will require applicants to provide sufficient information to verify their tax payments and qualifying status. Individuals may submit an application once per calendar year, and the necessary funds for these refunds will be annually appropriated to the commissioner. The bill will take effect on January 1, 2026, providing financial relief to people facing significant medical challenges.

Budget and Finance

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF0954&ssn=0&y=2025