Governor Tim Walz Rebate Check Act of 2023 establishment and appropriation

This bill, the "Governor Tim Walz Rebate Check Act of 2023," provides direct payments to eligible Minnesota residents using a portion of the state's budget surplus. It targets individuals who lived in Minnesota during part of 2021 and filed a 2021 state income tax return by October 15, 2022, or those who claimed property tax refunds for 2022. Eligible individuals receive a set amount (details blanked in the text), with married couples filing jointly receiving a higher payment than single filers. The payments are not counted as income for tax or benefit purposes, and funds are appropriated from the state general fund.