Aid to local governments established for emerald ash borer financial assistance, and money appropriated.

This bill creates a $1 million one-time program to reimburse low-income homeowners for costs related to treating or removing ash trees infested with the emerald ash borer. Eligible local governments (cities, towns with 10,000+ residents, or Minnesota Tribal governments) will receive funds to reimburse homeowners with incomes below 200% of the federal poverty guideline for eligible tree treatment or removal costs incurred since 2020. The commissioner of revenue will distribute funds via a competitive grant program prioritizing areas with high infestation rates, residents' ability to pay, and population size. The funds are allocated for fiscal year 2026, with the Department of Revenue allowed to retain up to 3% for administrative costs.