Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
HF4871 • 2026
Local government aids; onetime aid established to reimburse city costs of federal enforcement actions, and money appropriated.
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
The plain English breakdown is still being put together. The official documents below are already here.
Author changed Freiberg be shown as Chief Author
Introduction and first reading, referred to Taxes
Local government aids; onetime aid established to reimburse city costs of federal enforcement actions, and money appropriated.
A bill for an act relating to taxation; aids to local governments; establishing a onetime aid to reimburse certain city costs of federal enforcement actions; appropriating money. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. new text begin FEDERAL ENFORCEMENT REIMBURSEMENT AID. new text end new text begin Subdivision 1. new text end new text begin Definitions. new text end new text begin (a) For purposes of this section, the following terms have the meanings given. new text end new text begin (b) "City" means a statutory or home rule charter city. new text end new text begin (c) "Commissioner" means the commissioner of revenue. new text end new text begin (d) "Eligible costs" means operating and capital costs of municipal public safety, emergency management, public works, and legal counsel. new text end new text begin (e) "Federal enforcement actions" means the presence of United States Department of Homeland Security immigration officials in Minnesota for purposes of federal immigration enforcement between December 1, 2025, and May 31, 2026. new text end new text begin Subd. 2. new text end new text begin Certification of costs. new text end new text begin (a) By August 1, 2026, each city may submit to the state auditor a report detailing eligible costs incurred by the city in association with federal enforcement actions. The state auditor shall prescribe the form and manner of the report. new text end new text begin (b) The state auditor may require cities to provide further documentation or justification as needed to verify the costs reported are accurate, eligible, and attributable to federal enforcement actions. new text end new text begin (c) By September 1, 2026, the state auditor must certify to the commissioner the costs that each city reported incurring in association with federal enforcement actions, excluding costs the state auditor determines to be inaccurate, ineligible, or unattributable to federal enforcement actions. new text end new text begin Subd. 3. new text end new text begin Distribution. new text end new text begin Each city shall receive an amount of aid equal to the product of: new text end new text begin (1) the total amount appropriated for aid under subdivision 6; and new text end new text begin (2) the ratio of the costs certified by the state auditor for the city under subdivision 2 to the costs certified by the state auditor for all cities under subdivision 2. new text end new text begin Subd. 4. new text end new text begin Federal reimbursement. new text end new text begin (a) Cities are encouraged to make reasonable, good faith efforts to pursue federal reimbursement for costs incurred in association with federal enforcement actions. new text end new text begin (b) A city that receives federal reimbursement for costs incurred in association with federal enforcement actions must return to the commissioner the lesser of the amount of the federal reimbursement or the portion of aid received by the city under this section for the same or similar costs. Aid returned to the commissioner under this subdivision is canceled to the general fund. new text end new text begin Subd. 5. new text end new text begin Certification and payment. new text end new text begin (a) By December 1, 2026, the commissioner must calculate and certify the amount of aid payable to each city under this section. new text end new text begin (b) By December 26, 2026, the commissioner must pay federal enforcement reimbursement aid to each city. new text end new text begin Subd. 6. new text end new text begin Appropriation. new text end new text begin $10,000,000 in fiscal year 2027 is appropriated from the general fund to the commissioner of revenue for aid payments under this section. This is a onetime appropriation. new text end new text begin EFFECTIVE DATE. new text end new text begin This section is effective for aids payable in 2026 only. new text end