Income definition modification for purposes of the property tax refund

SF 105 modifies Minnesota's property tax refund program by expanding the definition of "income" used to determine eligibility. The bill adds specific non-taxable income sources - such as cash public assistance, certain pensions, workers' compensation, disability payments, and Roth retirement distributions - to the calculation of taxable income for the refund. This change directly affects Minnesota residents applying for the property tax refund who receive these previously excluded income types. The amendment ensures these payments are included in the income calculation, potentially impacting eligibility for the refund under the state's current rules. (Bill: SF 105, Minnesota Statutes 2024, section 290A.03, subdivision 3)