1.1 	A bill for an act
1.2 	relating to taxation; establishing a onetime emergency rental assistance aid for 
1.3 	counties and Tribal governments; appropriating money; requiring a report.
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) $66,000,000 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 	$9,000,000 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 business days after the effective date of this section, the commissioner 
1.12 	of revenue must pay aid to counties using the county distribution formula in Minnesota 
1.13 	Statutes, section 477A.30, subdivision 3. For the purposes of the calculation, the 
1.14 	commissioner must use the appropriation amount provided in paragraph (a) and the 
1.15 	population data and distribution factors used to certify aids payable in 2026 under Minnesota 
1.16 	Statutes, section 477A.30. No later than 15 business days after the effective date of this 
1.17 	section, the commissioner of revenue must pay an equal share of the aid provided in 
1.18 	paragraph (a) for Tribal governments to each Tribal government that chose to receive a 
1.19 	distribution of aid for aids payable in 2026 under Minnesota Statutes, section 477A.30, 
1.20 	subdivision 3a.
1.21 	(c) Counties and Tribal governments must use the money received under this section 
1.22 	only for rental assistance to eligible households.
2.1 	(d) To be eligible for receipt of rental assistance under this section, the household must:
2.2 	(1) have income at or below 200 percent of the federal poverty level;
2.3 	(2) be Minnesota residents; and
2.4 	(3) be homeless or at imminent risk of homelessness and in need of financial assistance 
2.5 	due to a housing crisis.
2.6 	(e) Counties and Tribal governments must spend aid received under this section by the 
2.7 	last day of the sixth month following the month of the effective date of this section. Counties 
2.8 	and Tribal governments must notify the commissioner of revenue of the amount of aid not 
2.9 	spent by the deadline imposed under this paragraph and return that amount to the 
2.10 	commissioner within three months of the spending deadline for cancellation to the general 
2.11 	fund. The commissioner shall prescribe the form and manner of the notification and the 
2.12 	return of unspent aid.
2.13 	(f) Rental assistance funded under this section may be administered by the same entities 
2.14 	allowed to administer family homeless prevention and assistance projects or programs under 
2.15 	Minnesota Statutes, section 477A.30, subdivision 4, paragraph (a).
2.16 	(g) For purposes of this section, "Tribal government" has the meaning given in Minnesota 
2.17 	Statutes, section 477A.30, subdivision 1, clause (4).
2.18 	(h) Within three months of the spending deadline imposed under paragraph (e), each 
2.19 	county and Tribal government that receives aid under this section must submit the following 
2.20 	information to the commissioner of revenue in the form and manner prescribed by the 
2.21 	commissioner:
2.22 	(1) the total number of households to which rental assistance was distributed;
2.23 	(2) demographic characteristics of recipient households, including household size and 
2.24 	income; and
2.25 	(3) the average amount of rental assistance distributed per recipient household.
2.26 	Within five months of the spending deadline imposed under paragraph (e), the commissioner 
2.27 	of revenue must compile the information received from counties and Tribal governments 
2.28 	under this paragraph and submit the compilation in a report to the chairs and ranking minority 
2.29 	members of the legislative committees with jurisdiction over housing and taxes.

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