Tax establishment on certain individuals and organizations convicted of and benefitting from fraud

This bill creates a new 100% tax on money obtained through fraud by individuals or organizations, regardless of any existing court penalties or restitution payments. It defines fraud broadly as the intentional use of deceit to secure state funds and allows the state revenue commissioner to levy the tax based on court convictions or their own independent determinations. The commissioner is tasked with investigating suspected fraud in cooperation with law enforcement and collecting the tax, which must be deposited into a special fund to provide income and property tax relief to Minnesota residents. The law applies retroactively to fraudulent acts discovered after December 31, 2019, and includes provisions for appealing the tax assessment.