The bill establishes a one-time aid program to reimburse certain city costs associated with federal enforcement actions, specifically those involving the United States Department of Homeland Security immigration officials in Minnesota between December 1, 2025, and May 31, 2026. It defines key terms such as "city," "commissioner," "eligible costs," and "federal enforcement actions." Cities will be required to submit reports detailing their eligible costs to the state auditor by August 1, 2026, who will then certify these costs by September 1, 2026. The aid distribution will be based on the ratio of each city's certified costs to the total certified costs for all cities.

Additionally, the bill encourages cities to seek federal reimbursement for the costs incurred and mandates that any federal reimbursement received must be returned to the commissioner, up to the amount of aid received under this program. The commissioner is tasked with calculating and certifying the aid amounts by December 1, 2026, and making payments to the cities by December 26, 2026. A total of $10,000,000 is appropriated from the general fund for this purpose, and the provisions of the bill are effective for aids payable in 2026 only.