Refunds of taxes paid for qualifying individuals provision

SF 954 would create a sales tax refund program for Minnesotans with qualifying disabilities or terminal illnesses. To qualify, an individual must have a serious medical condition expected to last 12+ months or result in death, a disability determination from Social Security or a state medical review team, and receive disability financial assistance. The bill allows eligible individuals to apply annually for a refund equal to their previous year's sales tax payments. The program requires annual state funding and takes effect on January 1, 2026. (SF 954, Section 1)