1.1 	A bill for an act
1.2 	relating to taxation; requiring a report on uses of county program aid increases.
1.3 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.4 	Section 1. REPORT ON COUNTY PROGRAM AID USES.
 1.5 	(a) No later than January 31, 2025, the commissioner of revenue, in consultation with 
1.6 	the counties, must produce a report on the uses of county program aid increases that were 
1.7 	enacted in the 2023 legislative session. The report must include, by county, the following 
1.8 	information:
1.9 	(1) certified county program aid received by the county in 2023;
1.10 	(2) per capita county program aid received by the county in 2023;
1.11 	(3) certified county program aid received by the county in 2024;
1.12 	(4) per capita county program aid received by the county in 2024; and
1.13 	(5) a summary of how the county spent county program aid increases received in 2024.
1.14 	(b) The commissioner must calculate per capita aid amounts using the population value 
1.15 	used to calculate aid amounts in each respective year. Counties must report to the 
1.16 	commissioner of revenue any necessary information by October 31, 2024. The commissioner 
1.17 	must provide a copy of the report to the chairs and ranking minority members of the 
1.18 	legislative committees with jurisdiction over taxes and property taxes. The report must 
1.19 	comply with the requirements of Minnesota Statutes, sections 3.195 and 3.197.

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