Employer refund request for employee training special assessments authorization provision and appropriation

This bill allows small employers (100 or fewer employees) to request refunds of special assessments they paid into Minnesota's workforce development fund. Refunded money must be used exclusively for training current Minnesota employees to upskill, advance careers, or increase salaries with their employer. The bill requires the workforce development commissioner to report annually on fund balances, collected assessments, and refunded amounts to the legislature starting in 2026. It becomes effective July 1, 2025.