This 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 a report detailing their eligible costs to the state auditor by August 1, 2026, who will then certify these costs by September 1, 2026. The aid amount for each city will be determined based on the ratio of their certified costs to the total certified costs for all cities.

Additionally, the bill encourages cities to seek federal reimbursement for these costs, stipulating that any city receiving such reimbursement must return the lesser amount between the federal reimbursement and the aid received under this program. The commissioner of revenue 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 this bill are effective for aids payable in 2026 only.