SB21

The amendment significantly increases income thresholds and refund caps for the retail sales tax refund program—raising single-person household limits from $10,566 to $17,215 with a $500 cap, and multi-person household limits from $16,184 to $23,265 with a $1,000 cap—while fundamentally changing how refunds are calculated from fixed amounts to pro rata shares divided among eligible claimants. This BROADENS the bill's original purpose by expanding eligibility and shifting from individual fixed refunds to a shared-pool distribution method.

This amendment significantly rewrites the bill by removing references to chapter 10-18A (property tax refunds for elderly and disabled persons) throughout the statute and instead focuses entirely on expanding the retail sales and service tax refund program under chapter 10-45A, raising income thresholds from $10,566 to $17,215 for single-person households and from $16,184 to $23,265 for multi-person households. The change REDIRECTS the bill from modifying elderly/disabled property tax relief to primarily expanding sales tax refunds for low-income households.