ST. PAUL, Minn. (AP) — Income tax rebates of $260 for individuals and up to $1,300 for families of five are already starting to show up in the bank accounts of about 2.1 million Minnesota residents. The rebates add up to about $1 billion and are part of legislation to return a portion of a projected $17.6 billion budget surplus to taxpayers. Officials said at a news conference Wednesday that the first direct payments started landing in bank accounts Tuesday night. Paper checks will start going out Friday. Democratic Gov. Tim Walz told reporters the rebates will help make life more affordable. Republicans call the payments paltry compared to the surplus.