SF 5178

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/21/2026 09:06 a.m.

A bill for an act
relating to taxation; federal taxes; adopting the Interstate Fiscal Sovereignty
Compact; requiring reports; appropriating money; proposing coding for new law
as Minnesota Statutes, chapter 289B.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [289B.01] DEFINITIONS.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin For purposes of this chapter, the terms defined in this section
have the meanings given.
new text end

new text begin Subd. 2. new text end

new text begin Activation order. new text end

new text begin "Activation order" means an order issued under section
289B.10, article X, by the Compact Commission directing all member states to commence
escrow operations on a specified date.
new text end

new text begin Subd. 3. new text end

new text begin Commissioner. new text end

new text begin "Commissioner" means the commissioner of revenue.
new text end

new text begin Subd. 4. new text end

new text begin Compact. new text end

new text begin "Compact" means the Interstate Fiscal Sovereignty Compact
established under section 289B.10.
new text end

new text begin Subd. 5. new text end

new text begin Compact Commission. new text end

new text begin "Compact Commission" means the governing body
of the compact established under section 289B.10.
new text end

new text begin Subd. 6. new text end

new text begin Escrow fund. new text end

new text begin "Escrow fund" means the fund established under section 289B.02.
new text end

new text begin Subd. 7. new text end

new text begin Lawfully certified. new text end

new text begin "Lawfully certified" means electoral votes certified by the
official or body designated under state law to certify presidential electors, in accordance
with the procedures established by state law, where the certification has not been invalidated
by a final order of a court of competent jurisdiction within that state.
new text end

new text begin Subd. 8. new text end

new text begin Member state. new text end

new text begin "Member state" means any state that has enacted legislation
substantially similar to this act and has filed notice of membership with the Compact
Commission.
new text end

new text begin Subd. 9. new text end

new text begin Triggering event. new text end

new text begin "Triggering event" means any event described in section
289B.10, article VIII.
new text end

Sec. 2.

new text begin [289B.02] FEDERAL TAX ESCROW FUND.
new text end

new text begin (a) The federal tax escrow fund is established in the state treasury. Money deposited in
the fund must be held in trust and must not be commingled with other state funds or used
for any state purpose.
new text end

new text begin (b) The commissioner of management and budget must deposit in the fund any interest
and earnings on money in the fund.
new text end

new text begin (c) The commissioner of management and budget must maintain a record of all deposits
in the fund and all disbursements from the fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon the effective date of an activation
order issued by the Compact Commission.
new text end

Sec. 3.

new text begin [289B.03] EMPLOYERS TO DEPOSIT FEDERAL TAXES WITHHELD.
new text end

new text begin Subdivision 1. new text end

new text begin Deposit of federal taxes withheld. new text end

new text begin In lieu of remitting the following
taxes to the federal government, an employer must deposit into the federal tax escrow fund
in the state treasury:
new text end

new text begin (1) federal income taxes withheld under United States Code, title 26, section 3402;
new text end

new text begin (2) the employer and employee share of Federal Insurance Contributions Act taxes
withheld under United States Code, title 26, section 3102;
new text end

new text begin (3) federal unemployment taxes withheld under United States Code, title 26, section
3301; and
new text end

new text begin (4) any other federal employment taxes required to be withheld or paid by employers
under federal law.
new text end

new text begin Subd. 2. new text end

new text begin Process for deposit of taxes. new text end

new text begin The commissioner of revenue must establish a
process for employer compliance with this section. The process must include registration
requirements for employers, deposit schedules consistent with federal withholding
requirements, and reporting requirements.
new text end

new text begin Subd. 3. new text end

new text begin No compliance required until compact is active. new text end

new text begin An employer is not required
to take any action under this section until the effective date of an activation order issued by
the Compact Commission.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon the effective date of an activation
order issued by the Compact Commission.
new text end

Sec. 4.

new text begin [289B.04] EMPLOYER INDEMNIFICATION.
new text end

new text begin Subdivision 1. new text end

new text begin Employer indemnification. new text end

new text begin (a) An employer who complies in good faith
with the requirements of this chapter is indemnified by the state of Minnesota against any
federal penalties, interest, or other charges arising from compliance.
new text end

new text begin (b) The state of Minnesota must provide legal defense for any employer facing federal
enforcement action arising from compliance with this chapter.
new text end

new text begin (c) The legislature must appropriate funds sufficient to satisfy the obligations under
paragraphs (a) and (b). The legislature must appropriate an amount sufficient to provide
credible assurance to employers that the state has sufficient resources to fulfill its obligations
under this section.
new text end

new text begin (d) No employer is subject to a penalty, sanction, or adverse action under Minnesota
law for complying with this chapter.
new text end

new text begin (e) No employer is subject to a penalty for failure to comply with this chapter if the
employer:
new text end

new text begin (1) demonstrates good faith uncertainty regarding their obligations under this chapter;
or
new text end

new text begin (2) did not comply with this chapter due to circumstances beyond the employer's control.
new text end

new text begin Subd. 2. new text end

new text begin Indemnification fund. new text end

new text begin (a) The Minnesota employer indemnification fund is
established in the state treasury.
new text end

new text begin (b) The commissioner of management and budget must deposit into the fund any interest
and earnings on money in the fund.
new text end

new text begin (c) The amount determined in paragraph (e) is appropriated each fiscal year to the fund
established under paragraph (a).
new text end

new text begin (d) Money in the Minnesota employer indemnification fund may be used for:
new text end

new text begin (1) payment of federal penalties, interest, or other charges assessed against employers
for acting in compliance with this chapter;
new text end

new text begin (2) legal defense costs for employers subject to federal tax enforcement action;
new text end

new text begin (3) legal defense costs for employers facing criminal prosecution arising from compliance
with this chapter; or
new text end

new text begin (4) administrative costs of the indemnification program under this section.
new text end

new text begin (e) By January 15 of each year, the commissioner of management and budget must
annually report to the house of representatives Ways and Means Committee and the senate
Finance Committee:
new text end

new text begin (1) the current balance of the fund;
new text end

new text begin (2) estimated liabilities to be paid by the fund; and
new text end

new text begin (3) the amount of appropriations to the fund needed to meet the requirements in this
section.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin (a) Subdivision 1 is effective upon the effective date of an
activation order issued by the Compact Commission.
new text end

new text begin (b) Subdivision 2 is effective the day following final enactment.
new text end

Sec. 5.

new text begin [289B.05] CRIMINAL DEFENSE PROSECUTION.
new text end

new text begin (a) The state must provide legal defense for any employer, officer, or employee of an
employer subject to federal criminal prosecution arising from good faith compliance with
this chapter.
new text end

new text begin (b) If an employer, officer, or employee is convicted of a federal crime for actions taken
in compliance with this chapter, the commissioner of revenue may provide financial
assistance to the convicted person and their family. Financial assistance under this section
must be made using funds appropriated by the legislature for that purpose.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective upon the effective date of an activation
order issued by the Compact Commission.
new text end

Sec. 6.

new text begin [289B.10] INTERSTATE FISCAL SOVEREIGNTY COMPACT.
new text end

new text begin ARTICLE I
new text end new text begin ESTABLISHMENT AND MEMBERSHIP
new text end

new text begin (a) There is hereby established the Interstate Fiscal Sovereignty Compact. Minnesota is
a member of the compact upon enactment of this act.
new text end

new text begin (b) Any state that enacts legislation substantially similar to this act may join the compact
by filing notice with the Compact Commission.
new text end

new text begin (c) No provision of this act requiring action by employers takes effect until the activation
threshold in article II has been met.
new text end

new text begin ARTICLE II
new text end new text begin ACTIVATION THRESHOLD
new text end

new text begin (a) The compact is activated and the activation threshold is met when:
new text end

new text begin (1) at least ten states have enacted substantially similar legislation and joined the compact;
and
new text end

new text begin (2) member states collectively represent at least 30 percent of total federal income tax
revenue as measured by the most recent Internal Revenue Service Data Book or equivalent
federal publication.
new text end

new text begin (b) The Compact Commission must certify when the activation threshold has been met
and must notify all member states within five business days of certification.
new text end

new text begin (c) The following provisions do not take effect until the activation threshold is met:
new text end

new text begin (1) requirements for employers to deposit funds into an escrow account under this act;
and
new text end

new text begin (2) the escrow fund established under section 289B.02.
new text end

new text begin (d) The provisions of this act other than those in paragraph (c) are effective prior to the
activation of the compact under this section.
new text end

new text begin ARTICLE III
new text end new text begin PROHIBITION ON UNILATERAL ACTIVATION
new text end

new text begin Member states may only activate the compact through the coordinated process established
in article X, and Minnesota is not permitted to activate the compact without the action of
other member states.
new text end

new text begin ARTICLE IV
new text end new text begin COMPACT COMMISSION
new text end

new text begin (a) There is hereby established the Interstate Fiscal Sovereignty Compact Commission.
new text end

new text begin (b) The commission consists of the attorney general of each member state or their
designee, the chief fiscal officer of each member state or their designee, and one additional
member appointed by the governor of each member state.
new text end

new text begin (c) The commission must elect from among its members a chair and vice-chair who
must serve two-year terms.
new text end

new text begin (d) The commission must:
new text end

new text begin (1) certify when the activation threshold has been met;
new text end

new text begin (2) receive and process proposed triggering event certifications;
new text end

new text begin (3) issue activation orders when triggering events have been certified;
new text end

new text begin (4) coordinate legal defense strategies among member states;
new text end

new text begin (5) administer the joint legal defense fund established under article VI;
new text end

new text begin (6) issue deactivation orders when release conditions have been met;
new text end

new text begin (7) develop and maintain model employer compliance systems for adoption by member
states;
new text end

new text begin (8) coordinate criminal defense efforts for employers facing federal prosecution; and
new text end

new text begin (9) perform other functions as necessary to effectuate the purposes of this act.
new text end

new text begin (e) The commission must meet at least quarterly, and must meet within 72 hours upon
request of any three member states.
new text end

new text begin (f) Each member state must contribute to the operating expenses of the commission in
proportion to its share of the compact's total federal tax revenue representation.
new text end

new text begin ARTICLE V
new text end new text begin WITHDRAWAL
new text end

new text begin (a) Any member state may withdraw from the compact prior to activation by filing
written notice with the Compact Commission. Withdrawal under this article is effective 60
days after filing.
new text end

new text begin (b) A member state must not withdraw from the compact while an activation order is in
effect except by unanimous consent of all other member states.
new text end

new text begin (c) A member state that purports to withdraw in violation of paragraph (b) is liable for
its proportionate share of compact expenses and liabilities incurred during the activation
period, and is ineligible to rejoin the compact for ten years.
new text end

new text begin (d) If a member state withdraws or is expelled while an activation order is in effect,
employers in that state are released from escrow requirements, but the withdrawing state is
liable for indemnification of employers for any federal penalties arising from their compliance
during the activation period.
new text end

new text begin ARTICLE VI
new text end new text begin JOINT LEGAL DEFENSE FUND
new text end

new text begin (a) The commission must establish an interstate fiscal sovereignty legal defense fund,
funded by contributions from member states in proportion to their share of the compact's
total federal tax revenue representation.
new text end

new text begin (b) A member state must not enter into any settlement with the federal government
regarding this act or related claims without the consent of member states representing at
least 60 percent of the compact's total federal tax revenue representation.
new text end

new text begin (c) The commission must coordinate legal defense of employers facing federal
enforcement actions arising from compliance with this act, including identifying lead counsel,
developing common legal strategies, and administering disbursements from the joint defense
fund.
new text end

new text begin ARTICLE VII
new text end new text begin COMPACT CLAUSE DEFENSE
new text end

new text begin (a) The legislature finds that article I, section 10, clause 3 of the Constitution of the
United States provides that no state may enter into any "Agreement or Compact with another
State" without the consent of Congress.
new text end

new text begin (b) The legislature further finds that the Supreme Court of the United States has held
that this provision applies only to compacts that increase state power at the expense of
federal power pursuant to Virginia v. Tennessee, 148 U.S. 503 (1893) and U.S. Steel Corp.
v. Multistate Tax Comm'n, 434 U.S. 452 (1978).
new text end

new text begin (c) It is the position of the legislature that the Interstate Fiscal Sovereignty Compact
does not require congressional consent because:
new text end

new text begin (1) the compact does not increase state power. It coordinates the exercise of powers that
each state already possesses individually under the anticommandeering doctrine;
new text end

new text begin (2) each member state, acting alone, possesses the sovereign authority to decline
cooperation with federal programs. The compact merely coordinates the timing of that
declination; and
new text end

new text begin (3) the compact does not purport to bind the federal government, alter federal law, or
affect the structure of federal authority. It addresses only what member states will do with
their own resources.
new text end

new text begin (d) If a court of competent jurisdiction determines that congressional consent is required,
it is the position of the legislature that the requirement of congressional consent is suspended
when the compact is activated in response to federal subversion of the electoral process,
because:
new text end

new text begin (1) the congressional consent requirement assumes a legitimate Congress capable of
providing or withholding consent;
new text end

new text begin (2) a Congress that has refused to count lawfully certified electoral votes, or has counted
unlawfully certified electoral votes, has forfeited its claim to legitimacy; and
new text end

new text begin (3) requiring consent from an illegitimate Congress to resist the illegitimacy of that
Congress would render the Constitution a suicide pact.
new text end

new text begin (e) The attorney general must defend the compact against any legal challenge based on
the compact clause and must coordinate defense with other member states.
new text end

new text begin TRIGGERING EVENTS AND ACTIVATION
new text end

new text begin ARTICLE VIII
new text end new text begin TRIGGERING EVENTS
new text end

new text begin After the activation threshold has been met, the commission may activate this act by
certifying one or more of the following triggering events:
new text end

new text begin (1) the Congress of the United States has refused to count electoral votes that were
lawfully certified by state authorities under the laws of the state from which the votes
originated;
new text end

new text begin (2) the Congress of the United States has counted electoral votes that were not lawfully
certified by state authorities under the laws of the state from which the votes purported to
originate, or has counted electoral votes that were certified in direct contradiction of a final
order of a court of competent jurisdiction within that state;
new text end

new text begin (3) the executive branch of the United States has refused to recognize the results of a
presidential election as lawfully certified by the states, or the incumbent president has refused
to vacate office following certification of electoral votes for a different candidate;
new text end

new text begin (4) federal officers or agencies have interfered with the administration of elections in
any state through:
new text end

new text begin (i) seizure of voting equipment, ballots, or election records without judicial authorization;
new text end

new text begin (ii) deployment of federal personnel to polling places in a manner that suppresses voter
participation;
new text end

new text begin (iii) threats of prosecution against state election officials for performing their duties
under state law;
new text end

new text begin (iv) actions purporting to invalidate state election laws or procedures without judicial
authorization; or
new text end

new text begin (v) other actions designed to alter the outcome of an election or prevent the lawful
certification of results.
new text end

new text begin ARTICLE IX
new text end new text begin CERTIFICATION PROCESS
new text end

new text begin (a) When the attorney general of a member state determines that a triggering event has
occurred, the attorney general must transmit a proposed certification to the Compact
Commission and to the attorneys general of all other member states.
new text end

new text begin (b) A proposed certification must identify the triggering event, provide documentation
supporting the determination, and specify the date on which the triggering event occurred.
new text end

new text begin (c) Within 14 days of receipt of a proposed certification, the attorney general of each
member state must notify the Compact Commission whether that state concurs in the
certification.
new text end

new text begin (d) A triggering event is certified when the attorneys general representing member states
that collectively account for at least 60 percent of the compact's total federal tax revenue
representation have concurred in the certification.
new text end

new text begin ARTICLE X
new text end new text begin ACTIVATION
new text end

new text begin (a) Upon certification of a triggering event, the Compact Commission must immediately
notify all member states and must issue an activation order specifying an activation date
that is 30 days after certification.
new text end

new text begin (b) On the activation date, escrow requirements in all states take effect. Employers in
all member states must begin depositing funds into state escrow accounts on the activation
date.
new text end

new text begin (c) The commission must coordinate public communications to ensure consistent
messaging across all member states.
new text end

new text begin RELEASE CONDITIONS AND DEACTIVATION
new text end

new text begin ARTICLE XI
new text end new text begin CONDITIONS FOR RELEASE
new text end

new text begin A member state may release funds in an escrow account to the United States government
when the Compact Commission determines, by vote of member states representing at least
60 percent of the compact's total federal tax revenue representation, that:
new text end

new text begin (1) for activation based on refusal to count lawful electoral votes: Congress has counted
the electoral votes that were lawfully certified;
new text end

new text begin (2) for activation based on counting of unlawful electoral votes: the unlawfully counted
votes have been excluded and the electoral count corrected;
new text end

new text begin (3) for activation based on refusal to recognize election results: the federal government
has recognized the lawful results and the lawfully elected president has assumed or retained
office; and
new text end

new text begin (4) for activation based on federal interference: the interfering actions have ceased, any
unlawful seizures have been reversed, and the affected elections have been permitted to
proceed or have been remediated.
new text end

new text begin ARTICLE XII
new text end new text begin DEACTIVATION
new text end

new text begin (a) Upon determining the conditions for release have been met, the Compact Commission
must issue a deactivation order.
new text end

new text begin (b) The deactivation order applies in member states on the date specified by the Compact
Commission.
new text end

new text begin (c) Upon deactivation, member states must release escrowed funds and employers must
resume normal federal tax remittance. The compact remains in effect after deactivation and
eligible for future activation.
new text end

new text begin RESIDENT PROTECTION PROVISIONS
new text end

new text begin ARTICLE XIII
new text end new text begin PROHIBITION ON STATE PARTICIPATION IN
FEDERAL ELECTION INTERFERENCE
new text end

new text begin (a) An officer or employee of Minnesota or any political subdivision thereof must not
assist federal officers or agents in any action that constitutes a triggering event under article
VIII, paragraph (e).
new text end

new text begin (b) Minnesota and its political subdivisions must not permit a jail, prison, or other
detention facility owned or operated by Minnesota or any of its political subdivisions to be
used to detain any person arrested in connection with federal election interference.
new text end

new text begin (c) Minnesota must not use state facilities, state equipment, or state property to support
federal actions constituting triggering events under this act.
new text end

new text begin ARTICLE XIV
new text end new text begin LEGAL DEFENSE FOR STATE OFFICIALS
new text end

new text begin Minnesota must provide legal defense for any state or local election official facing federal
prosecution, civil action, or administrative proceeding arising from the official's good faith
performance of duties under Minnesota election law.
new text end

new text begin ARTICLE XV
new text end new text begin PROTECTION OF ELECTION INFRASTRUCTURE
new text end

new text begin (a) All voting equipment, ballots, election records, and election administration systems
owned or operated by Minnesota or any political subdivision thereof are hereby declared
to be critical state infrastructure essential to the sovereign functions of this state.
new text end

new text begin (b) A state or local official must not surrender custody of any voting equipment, ballots,
election records, or election administration systems to any federal officer or agent except
pursuant to a final order of a court of competent jurisdiction that has been affirmed on appeal
or for which all appeals have been exhausted.
new text end

new text begin (c) The attorney general must immediately seek injunctive relief against any federal
attempt to seize election infrastructure without proper judicial authorization.
new text end

new text begin IMPLEMENTATION AND INFRASTRUCTURE
new text end

new text begin ARTICLE XVI
new text end new text begin PREACTIVATION PLANNING
new text end

new text begin (a) Upon enactment of this act, the commission must develop the administrative systems
necessary to implement escrow operations, including:
new text end

new text begin (1) employer registration systems;
new text end

new text begin (2) electronic deposit systems mirroring existing federal deposit requirements;
new text end

new text begin (3) compliance monitoring and reporting systems;
new text end

new text begin (4) communication systems for employer notification; and
new text end

new text begin (5) accounting and reconciliation systems for escrow funds.
new text end

new text begin (b) The commissioner must complete development of all systems required for escrow
operations within 12 months of enactment of this act and must maintain the systems in a
state of operational readiness thereafter.
new text end

new text begin (c) The commissioner must conduct annual readiness exercises to ensure that escrow
operations can commence within the 30-day period specified in article X, paragraph (a).
new text end

new text begin (d) The commissioner must coordinate with the Compact Commission and with fiscal
officers of other member states to ensure interoperability and consistency of employer
compliance systems across member states.
new text end

new text begin ARTICLE XVII
new text end new text begin EMPLOYER EDUCATION AND PREPARATION
new text end

new text begin (a) Upon enactment of this act, the commissioner must develop educational materials
for employers explaining:
new text end

new text begin (1) the provisions of this act;
new text end

new text begin (2) the circumstances under which the act may be activated;
new text end

new text begin (3) the procedures employers will be required to follow upon activation;
new text end

new text begin (4) the protections and indemnifications available to employers; and
new text end

new text begin (5) the systems employers should have in place to ensure rapid compliance upon
activation.
new text end

new text begin (b) The commissioner must make the educational materials available to all employers
within Minnesota and must conduct outreach to employer associations, chambers of
commerce, and other business organizations.
new text end

new text begin (c) Upon certification that the activation threshold has been met, the commissioner must
conduct intensive employer education efforts to ensure all employers are prepared for
potential activation.
new text end

new text begin ARTICLE XVIII
new text end new text begin TECHNOLOGY INFRASTRUCTURE
new text end

new text begin (a) The commissioner of information technology services must ensure that all technology
systems required for escrow operations are:
new text end

new text begin (1) secure against unauthorized access;
new text end

new text begin (2) resilient against denial of service attacks or other disruption;
new text end

new text begin (3) capable of processing the volume of transactions anticipated upon activation; and
new text end

new text begin (4) redundant and recoverable in the event of system failure.
new text end

new text begin (b) The commissioner of information technology services must coordinate with
corresponding agencies in other member states to ensure that technology infrastructure is
consistent and interoperable across the compact.
new text end

new text begin ARTICLE XIX
new text end new text begin LEGAL DEFENSE OF THIS ACT
new text end

new text begin (a) The attorney general must defend this act against any legal challenge.
new text end

new text begin (b) Minnesota must coordinate its legal defense with other member states through the
Compact Commission.
new text end

new text begin (c) The legislature must appropriate funds necessary for the legal defense of this act.
new text end

new text begin ARTICLE XX
new text end new text begin SEVERABILITY
new text end

new text begin (a) If any provision of this act or its application to any person or circumstance is held
invalid, the invalidity does not affect other provisions or applications of this act that can be
given effect without the invalid provision or application.
new text end

new text begin (b) The provisions of this act are severable.
new text end

new text begin (c) If the escrow mechanism established in section 289B.02 is held invalid, the Interstate
Fiscal Sovereignty Compact established in section 289B.10 remains in effect as a
coordination mechanism for other lawful resistance measures.
new text end

new text begin (d) If the Interstate Fiscal Sovereignty Compact is held to require congressional consent
that has not been obtained, member states may continue to coordinate through informal
means and the resident protection provisions of articles XIII to XV remain in effect.
new text end

new text begin (e) If the triggering events specified in article VIII are held to be nonjusticiable political
questions, the determination of whether the events have occurred must be made by the
political branches of member state governments as specified in this act.
new text end

new text begin (f) It is the intent of the legislature that this act provide maximum protection to the
residents of Minnesota and maximum coordination with other states under any judicial
outcome, and that courts construe the severability provisions liberally to effectuate this
intent.
new text end

new text begin ARTICLE XXI
new text end new text begin SAVINGS CLAUSE
new text end

new text begin (a) Nothing in this act authorizes obstruction of lawful federal operations conducted by
a constitutionally legitimate federal government.
new text end

new text begin (b) Nothing in this act prevents federal agencies from conducting lawful operations
within Minnesota using federal employees, federal funds, and federal equipment.
new text end

new text begin (c) Nothing in this act authorizes any action that would violate the Constitution of the
United States as properly interpreted by a legitimate judiciary.
new text end

new text begin ARTICLE XXII
new text end new text begin APPROPRIATIONS
new text end

new text begin The legislature must appropriate funds necessary to carry out this act, including:
new text end

new text begin (1) administration of the escrow account;
new text end

new text begin (2) the employer indemnification fund established under section 289B.04, subdivision
2;
new text end

new text begin (3) employer legal defense, including criminal defense;
new text end

new text begin (4) contributions to the Compact Commission and joint legal defense fund;
new text end

new text begin (5) development and maintenance of implementation infrastructure under article XVIII;
new text end

new text begin (6) legal defense of this act; and
new text end

new text begin (7) other purposes as may be necessary to effectuate this act.
new text end

new text begin ARTICLE XXIII
new text end new text begin REPORTING
new text end

new text begin (a) The commissioner must annually report to the legislature on:
new text end

new text begin (1) the status of implementation infrastructure;
new text end

new text begin (2) the status of the employer indemnification fund;
new text end

new text begin (3) the status of the Interstate Fiscal Sovereignty Compact, including the number of
member states and the collective federal tax revenue representation;
new text end

new text begin (4) any legal challenges to this act and their status; and
new text end

new text begin (5) recommendations for amendments to this act.
new text end

new text begin (b) The attorney general must report to the legislature annually on:
new text end

new text begin (1) legal developments affecting the validity or implementation of this act;
new text end

new text begin (2) coordination with other member states on legal strategy; and
new text end

new text begin (3) recommendations for amendments to this act.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
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