1.1 	A bill for an act
1.2 	relating to taxation; local government aid; establishing public safety aid for local 
1.3 	governments and Tribal governments; appropriating money.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. 2025 PUBLIC SAFETY AID.
 1.6 		Subdivision 1.Definitions. For purposes of this section, the following terms have the 
1.7 	meanings given:
1.8 	(1) "commissioner" means the commissioner of revenue;
1.9 	(2) "local unit" means (i) a town with a population of at least 10,000, or (ii) a statutory 
1.10 	or home rule charter city;
1.11 	(3) "population" means population estimates made or conducted by the United States 
1.12 	Bureau of the Census; the Metropolitan Council pursuant to Minnesota Statutes, section 
1.13 	473.24; or by the state demographer pursuant to Minnesota Statutes, section 4A.02, paragraph 
1.14 	(d), whichever is the most recent estimate and available as of January 1, 2025;
1.15 	(4) "Tribal governments" has the meaning given to "Minnesota Tribal governments" in 
1.16 	Minnesota Statutes, section 10.65, subdivision 2, clause (4); and
1.17 	(5) "Tribal population" means population estimates made or conducted by the United 
1.18 	States Bureau of the Census of the federally recognized American Indian reservations and 
1.19 	off-reservation trust lands in Minnesota, whichever is the most recent estimate and available 
1.20 	as of January 1, 2025.
1.21 		Subd. 2.County aid. A county's public safety aid equals the sum of:
2.1 	(1) the product of (i) the county's population, and (ii) the county basic allowance; plus
2.2 	(2) the product of (i) the county's population minus the total population of every local 
2.3 	unit located in that county, and (ii) the county additional allowance.
2.4 		Subd. 3.Tribal government aid. A Tribal government's public safety aid equals the 
2.5 	sum of:
2.6 	(1) the product of (i) the Tribe's population, and (ii) the county basic allowance; plus
2.7 	(2) the product of (i) the Tribe's population, and (ii) the county additional allowance.
2.8 		Subd. 4.Local unit aid. A local unit's public safety aid equals the product of (1) the 
2.9 	local unit's population, and (2) the local unit allowance.
2.10 		Subd. 5.Commissioner to calculate allowances. (a) The commissioner must calculate 
2.11 	the county basic allowance so that the total amount of aid distributed under subdivisions 2, 
2.12 	clause (1), and 3, clause (1), equals 70 percent of the amount appropriated for aid to counties 
2.13 	and Tribal governments.
2.14 	(b) The commissioner must calculate the county additional allowance so that the total 
2.15 	amount of aid distributed under subdivisions 2, clause (2), and 3, clause (2), equals 30 
2.16 	percent of the amount appropriated for aid to counties and Tribal governments.
2.17 	(c) The commissioner must calculate the local unit allowance so that the total amount 
2.18 	of aid distributed under subdivision 4 equals the amount appropriated for aid to local units.
2.19 		Subd. 6.Eligible uses. (a) A county, Tribal government, or local unit must use the aid 
2.20 	under this section to provide public safety, including community violence prevention and 
2.21 	intervention programs; community engagement; mental health crisis responses; victim 
2.22 	services; training programs; first responder wellness; equipment related to fire, rescue, and 
2.23 	emergency services; or to pay other personnel or equipment costs.
2.24 	(b) Notwithstanding paragraph (a), a county, Tribal government, or local unit may not 
2.25 	apply the aid under this section toward:
2.26 	(1) its employer contribution to the public employees police and fire fund if the county, 
2.27 	Tribal government, or local unit received police state aid under Minnesota Statutes, chapter 
2.28 	477C, in calendar year 2024;
2.29 	(2) any costs associated with alleged wrongdoing or misconduct;
2.30 	(3) the purchase of an armored or tactical vehicle or substantially similar vehicle;
2.31 	(4) the purchase of tear gas, chemical munitions, or substantially similar items; or
3.1 	(5) the costs of construction, reconstruction, remodeling, expansion, or improvement of 
3.2 	a police station, including related facilities. For purposes of this clause, "related facilities" 
3.3 	includes access roads, lighting, sidewalks, and utility components on or adjacent to the 
3.4 	property on which the police station is located that are necessary for safe access to and use 
3.5 	of the building.
3.6 		Subd. 7.Certification; payment date. The commissioner must certify the aid amount 
3.7 	to be paid in 2025 to each county, Tribal government, and local unit by September 1, 2025. 
3.8 	The commissioner must make the full 2025 payment to each county, Tribal government, 
3.9 	and local unit by December 26, 2025.
3.10 		Subd. 8.Appropriation. (a) $300,000,000 in fiscal year 2026 is appropriated from the 
3.11 	general fund to the commissioner of revenue for public safety aid under this section.
3.12 	(b) Of the amount in paragraph (a), 30 percent is for aid to counties and Tribal 
3.13 	governments and 70 percent is for aid to local units.
3.14 	(c) This is a onetime appropriation.

3.15 	EFFECTIVE DATE. This section is effective for aids payable in 2025.