1.1 	A bill for an act
1.2 	relating to taxation; local government aids; establishing a onetime emergency 
1.3 	rental assistance aid for counties; appropriating money.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. APPROPRIATION; EMERGENCY RENTAL ASSISTANCE AID.
 1.6 	(a) $44,000,000 in fiscal year 2026 is appropriated from the general fund to the 
1.7 	commissioner of revenue for aid payments to counties as provided under this section. 
1.8 	$6,000,000 in fiscal year 2026 is appropriated from the general fund to the commissioner 
1.9 	of revenue for aid payments to Tribal governments as provided under this section. These 
1.10 	are onetime appropriations.
1.11 	(b) No later than 15 days after the effective date of this section, the commissioner of 
1.12 	revenue must pay aid to counties using the county distribution formula in Minnesota Statutes, 
1.13 	section 477A.30, subdivision 3. For the purposes of the calculation, the commissioner must 
1.14 	use the appropriation amount provided in paragraph (a) and the population data and 
1.15 	distribution factors used to certify aids payable in 2026 under Minnesota Statutes, section 
1.16 	477A.30. No later than 15 days after the effective date of this section, the commissioner of 
1.17 	revenue must pay an equal share of the aid provided in paragraph (a) for Tribal governments 
1.18 	to each Tribal government that chose to receive a distribution of aid under Minnesota 
1.19 	Statutes, section 477A.30, subdivision 3a.
1.20 	(c) Counties and Tribal governments must use the money received under this section 
1.21 	only for rental assistance to eligible recipients.
1.22 	(d) To be eligible for receipt of rental assistance under this section, the household must:
2.1 	(1) have income at or below 200 percent of the federal poverty level;
2.2 	(2) be Minnesota residents; and
2.3 	(3) be homeless or at imminent risk of homelessness and in need of financial assistance 
2.4 	due to a housing crisis.
2.5 	(e) Counties and Tribal governments must spend aid received under this section within 
2.6 	180 days of receipt. After 180 days from receipt, counties and Tribal governments must 
2.7 	return unspent money to the commissioner of revenue. Any unspent money is canceled to 
2.8 	the general fund.
2.9 	(f) Rental assistance funded under this section may be administered by the same entities 
2.10 	allowed to administer family homeless prevention and assistance projects or programs under 
2.11 	Minnesota Statutes, section 477A.30, subdivision 4, paragraph (a).
2.12 	(g) For purposes of this section, "Tribal government" has the meaning given in Minnesota 
2.13 	Statutes, section 477A.30, subdivision 1, clause (4).

2.14 	EFFECTIVE DATE. This section is effective the day following final enactment.