Commissioner of revenue requirement to establish an online system to claim the political contribution refund

This bill requires Minnesota's Commissioner of Revenue to create an online system for taxpayers to claim refunds on political contributions. It directly affects individuals who contribute $10+ to candidates or parties (eligible for up to $75 individually or $150 for couples) and political organizations that must issue electronic refund receipts. Key provisions include mandating unique receipt validation numbers, enabling secure electronic data sharing between the Campaign Finance Board and Revenue Department, and classifying receipt data as nonpublic. The system becomes effective January 2027, with civil penalties of up to $3,000 for improper receipt issuance.