Minimum city aid distribution created.

HF 351 establishes a minimum aid amount for cities in Minnesota with unmet needs, specifically requiring that cities located in counties containing a first-class city receive aid of at least $150 multiplied by their population (if their unmet need exceeds zero). The bill amends Minnesota Statutes to set total annual aid distributions at $644 million for 2024-2025 and $722 million for 2026 onward. It modifies how city aid is calculated when certified aid exceeds unmet needs, ensuring no city receives less than its prior year's certified amount minus a small adjustment. The changes take effect for aid payments starting in 2026. This directly affects cities relying on state-local aid programs under Minnesota’s tax system.