1.1                          A bill for an act 
  1.2             relating to taxation; income tax; providing for an 
  1.3             income tax rebate in 1999; appropriating money. 
  1.4   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.5      Section 1.  [1999 INCOME TAX REBATE.] 
  1.6      Subdivision 1.  [TAX REBATE.] Within 90 days of the day 
  1.7   following final enactment of this section, the commissioner of 
  1.8   revenue shall mail a tax rebate to taxpayers who: 
  1.9      (1) filed an individual income tax return under Minnesota 
  1.10  Statutes, section 289A.08, for tax years beginning after 
  1.11  December 31, 1996, and before January 1, 1998; and 
  1.12     (2) had an individual income tax liability of at least $1 
  1.13  before the refundable credits under Minnesota Statutes, sections 
  1.14  290.067 and 290.0671, and Laws 1997, chapter 231, article 1, 
  1.15  section 16. 
  1.16     Subd. 2.  [REBATE AMOUNT.] Except as otherwise provided in 
  1.17  this subdivision, the amount of the rebate shall be 22 percent 
  1.18  of a taxpayer's tax year 1997 individual income tax liability 
  1.19  before the refundable credits under Minnesota Statutes, sections 
  1.20  290.067 and 290.0671, and Laws 1997, chapter 231, article 1, 
  1.21  section 16.  The rebate shall not be less than $313.  The rebate 
  1.22  shall not be more than $1,800 for married individuals who filed 
  1.23  a joint return and $900 for all other taxpayers. 
  1.24     Subd. 3.  [AUTHORIZATION.] The commissioner may take 
  2.1   whatever actions the commissioner considers necessary to pay the 
  2.2   rebate within the 90-day period required by subdivision 1 
  2.3   including contracting with a private vendor to process and mail 
  2.4   the rebates. 
  2.5      Sec. 2.  [APPROPRIATION.] 
  2.6      $2,000,000 is appropriated from the general fund for fiscal 
  2.7   year 1999 to the commissioner of revenue to administer section 1.
  2.8      Sec. 3.  [EFFECTIVE DATE.] 
  2.9      This act is effective the day following final enactment.