1.1 	A bill for an act
1.2 	relating to taxation; individual income; requiring the commissioner of revenue to 
1.3 	distribute income tax refunds; appropriating money.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. THE GIVE IT BACK ACT.
 1.6 		Subdivision 1.Short title. This section may be cited as the "Give It Back Act."
1.7 		Subd. 2.Individual income tax refund required. By October 15, 2020, the 
1.8 	commissioner of revenue must pay each individual income taxpayer a refund, in accordance 
1.9 	with this section.
1.10 		Subd. 3.Refund amount. (a) For married taxpayers filing a joint return, the refund 
1.11 	equals the lesser of:
1.12 	(1) the sum of the taxpayer's tax year 2018 and tax year 2019 individual income tax 
1.13 	liability; or
1.14 	(2) $2,000.
1.15 	(b) For all other taxpayers, the refund equals the lesser of:
1.16 	(1) the sum of the taxpayer's tax year 2018 and tax year 2019 individual income tax 
1.17 	liability; or
1.18 	(2) $1,000.
1.19 	(c) For a taxpayer whose total liability in tax years 2018 and 2019 was negative, the 
1.20 	refund amount equals $0.
2.1 		Subd. 4.Definitions. For the purposes of this section:
2.2 	(1) "tax year 2018" means taxable years beginning after December 31, 2017, and before 
2.3 	January 1, 2019; and
2.4 	(2) "tax year 2019" means taxable years beginning after December 31, 2018, and before 
2.5 	January 1, 2020.
2.6 		Subd. 5.Appropriation. An amount sufficient to pay the refunds required under this 
2.7 	section is appropriated from the general fund to the commissioner of revenue in fiscal year 
2.8 	2021 for refunds under this section.