The bill establishes a financial assistance program for local governments in Minnesota to address the costs associated with the emerald ash borer infestation. It defines key terms such as "eligible costs," "eligible homeowner," and "eligible local government," which includes towns with populations of at least 10,000, statutory or home rule charter cities, and Minnesota Tribal governments. The program will be administered by the commissioner of revenue, who is responsible for distributing aid to eligible local governments, certifying the aid amounts by January 31, 2026, and making payments by February 15, 2026. The aid will be allocated through a merit-based competitive grant process that prioritizes local governments based on infestation rates, residents' ability to pay, and population size.

Additionally, the bill appropriates $1,000,000 from the general fund for fiscal year 2026 to support this aid program, allowing the Department of Revenue to retain up to three percent for administrative costs. The funds must be used to reimburse eligible homeowners with incomes below 200 percent of the federal poverty guideline for their eligible costs related to treating or removing infested trees. The provisions of this bill will take effect the day after final enactment.