1.1 	A bill for an act
1.2 	relating to education; authorizing certain fund transfers for fiscal years 2025, 2026, 
1.3 	and 2027; allowing a school board to not comply with certain laws or rules.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. FUND TRANSFERS FOR FISCAL YEARS 2025, 2026, AND 2027.
 1.6 	Notwithstanding Minnesota Statutes, section 123B.80, subdivision 3, or any law to the 
1.7 	contrary, for fiscal years 2025, 2026, and 2027 only, a school district, charter school, or 
1.8 	cooperative unit may transfer any funds not already assigned to or encumbered by staff 
1.9 	salary and benefits, or otherwise encumbered by federal law, from any operating account 
1.10 	or operating fund to the undesignated balance in any other operating account or operating 
1.11 	fund. A fund or account transfer under this section must not increase state aid obligations 
1.12 	to the district or school, or result in additional property tax authority for the district. The 
1.13 	school board must adopt a written resolution outlining the purpose for and specifying the 
1.14 	amount of funds that are transferred under this section. A school board must post the 
1.15 	resolution for each approved transfer on its website and must transmit a timely, electronic 
1.16 	notice of each approved transfer to the commissioner.

1.17 	Sec. 2. RELIEF FROM STATE MANDATES FOR SCHOOL YEARS 2024-2025, 
1.18 	2025-2026, AND 2026-2027.
 1.19 	Notwithstanding any law to the contrary, for the 2024-2025, 2025-2026, and 2026-2027 
1.20 	school years only, a school district or charter school may adopt a resolution not to comply 
1.21 	with a state law or rule applicable to that school if enacted, adopted, or amended after 
1.22 	February 12, 2024, or under Laws 2023, chapter 54 or 55. Upon a recorded vote, a school 
2.1 	board that formally resolves not to comply with a state law or rule under this section must 
2.2 	post a record of each decision to not comply on its website and transmit to the commissioner 
2.3 	an electronic notice of each decision.