Refund amounts for single-member households

The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person is determined as follows: (1) If the claimant's income is ten thousand five hundred sixty-six dollars or less, a sum of two hundred fifty-eight dollars; (2) If the claimant's income is ten thousand five hundred sixty-seven dollars and not more than sixteen thousand five hundred sixty-six dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between sixteen thousand five hundred sixty-six dollars and the income of the claimant; and (3) If the claimant's income is more than sixteen thousand five hundred sixty-six dollars, no refund. Source: SL 1974, ch 89 , § 3 (1); SL 1978, ch 79 , § 1; SL 1988, ch 96 , § 3; SL 1989, ch 93 , § 3; SL 1990, ch 81 , § 3; SL 2000, ch 53 , § 3; SL 2002, ch 57 , § 6; SL 2006, ch 42 , § 6; SL 2008, ch 59 , § 6; SL 2012, ch 65 , § 6, eff. Mar. 20, 2012; SL 2013, ch 47 , § 6, eff. Mar. 6, 2013; SL 2014, ch 56 , § 6, eff. Mar. 26, 2014; SL 2016, ch 60 , § 6, eff. Feb. 25, 2016; SL 2018, ch 62 , § 6, eff. Feb. 8, 2018; SL 2019, ch 63 , § 6, eff. Mar. 27, 2019; SL 2020, ch 33 , § 6, eff. Mar. 16, 2020; SL 2021, ch 48 , § 6, eff. Mar. 25, 2021; SL 2022, ch 31 , § 7, eff. Mar. 18, 2022; SL 2023, ch 31 , § 6, eff. Feb. 9, 2023; SL 2024, ch 37 , § 6, eff. Feb. 15, 2024; SL 2025, ch 48 , § 3, eff. Mar. 11, 2025. Effective July 1, 2026