This bill establishes new provisions for post-certification adjustments related to lobbying expenses for local government aids in Minnesota. Specifically, it introduces a new section, [477A.0135] POST-CERTIFICATION ADJUSTMENTS FOR LOBBYING EXPENSES, which mandates that the amount of county program aid and local government aid certified to counties, cities, and towns will be reduced by the amount of lobbying expenditures reported by those local governments. The bill clarifies that no local government's aid can be reduced to less than zero and defines "lobbying expenditures" to include both direct reports from the local government and a portion of dues paid to associations of local governments. The provisions outlined in this bill will take effect for aids payable in calendar year 2026 and thereafter, as indicated by the EFFECTIVE DATE clause. This legislative change aims to ensure that local governments are accountable for their lobbying expenses while still providing a safety net to prevent total loss of aid.