Maximum refund for political contributions increased.

This bill increases the maximum refund amount for political contributions claimed on Minnesota state income taxes. For individuals, the maximum refund rises from $75 to $100 per year, and for married couples filing jointly, it increases from $150 to $200 per year. It directly affects Minnesota taxpayers who contribute to candidates or political parties and claim these refunds on their state tax returns. The amendment updates Minnesota Statutes section 290.06, effective for tax years beginning after December 31, 2024. The bill does not change eligibility requirements or documentation rules for claiming the refund.