SF 5178

04/07/26  REVISOR  EAP/EN  26-08264      as introduced
  SENATE
  STATE OF MINNESOTA
  NINETY-FOURTH SESSION  S.F. No. 5178
  (SENATE AUTHORS: OUMOU VERBETEN)
  DATE       D-PG  OFFICIAL STATUS
  04/20/2026      8522 Introduction and first reading
  Referred to Taxes
1.1A bill for an act
1.2relating to taxation; federal taxes; adopting the Interstate Fiscal Sovereignty
1.3Compact; requiring reports; appropriating money; proposing coding for new law
1.4as Minnesota Statutes, chapter 289B.
1.5    BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6Section 1. [289B.01] DEFINITIONS.
1.7Subdivision 1. Definitions. For purposes of this chapter, the terms defined in this section
1.8    have the meanings given.
1.9Subd. 2. Activation order. "Activation order" means an order issued under section
1.10   289B.10, article X, by the Compact Commission directing all member states to commence
1.11   escrow operations on a specified date.
1.12Subd. 3. Commissioner. "Commissioner" means the commissioner of revenue.
1.13Subd. 4. Compact. "Compact" means the Interstate Fiscal Sovereignty Compact
1.14   established under section 289B.10.
1.15Subd. 5. Compact Commission. "Compact Commission" means the governing body
1.16   of the compact established under section 289B.10.
1.17Subd. 6. Escrow fund. "Escrow fund" means the fund established under section 289B.02.
1.18Subd. 7. Lawfully certified. "Lawfully certified" means electoral votes certified by the
1.19   official or body designated under state law to certify presidential electors, in accordance
1.20   with the procedures established by state law, where the certification has not been invalidated
1.21   by a final order of a court of competent jurisdiction within that state.
Section 1.  1
04/07/26  REVISOR  EAP/EN  26-08264  as introduced
2.1      Subd. 8. Member state. "Member state" means any state that has enacted legislation
2.2  substantially similar to this act and has filed notice of membership with the Compact
2.3  Commission.
2.4      Subd. 9. Triggering event. "Triggering event" means any event described in section
2.5  289B.10, article VIII.
2.6    Sec. 2. [289B.02] FEDERAL TAX ESCROW FUND.
2.7      (a) The federal tax escrow fund is established in the state treasury. Money deposited in
2.8  the fund must be held in trust and must not be commingled with other state funds or used
2.9  for any state purpose.
2.10     (b) The commissioner of management and budget must deposit in the fund any interest
2.11 and earnings on money in the fund.
2.12     (c) The commissioner of management and budget must maintain a record of all deposits
2.13 in the fund and all disbursements from the fund.
2.14     EFFECTIVE DATE. This section is effective upon the effective date of an activation
2.15 order issued by the Compact Commission.
2.16   Sec. 3. [289B.03] EMPLOYERS TO DEPOSIT FEDERAL TAXES WITHHELD.
2.17     Subdivision 1. Deposit of federal taxes withheld. In lieu of remitting the following
2.18 taxes to the federal government, an employer must deposit into the federal tax escrow fund
2.19 in the state treasury:
2.20     (1) federal income taxes withheld under United States Code, title 26, section 3402;
2.21     (2) the employer and employee share of Federal Insurance Contributions Act taxes
2.22 withheld under United States Code, title 26, section 3102;
2.23     (3) federal unemployment taxes withheld under United States Code, title 26, section
2.24 3301; and
2.25     (4) any other federal employment taxes required to be withheld or paid by employers
2.26 under federal law.
2.27     Subd. 2. Process for deposit of taxes. The commissioner of revenue must establish a
2.28 process for employer compliance with this section. The process must include registration
2.29 requirements for employers, deposit schedules consistent with federal withholding
2.30 requirements, and reporting requirements.
Sec. 3.  2
04/07/26  REVISOR  EAP/EN  26-08264  as introduced
3.1Subd. 3. No compliance required until compact is active. An employer is not required
3.2  to take any action under this section until the effective date of an activation order issued by
3.3  the Compact Commission.
3.4EFFECTIVE DATE. This section is effective upon the effective date of an activation
3.5  order issued by the Compact Commission.
3.6    Sec. 4. [289B.04] EMPLOYER INDEMNIFICATION.
3.7Subdivision 1. Employer indemnification. (a) An employer who complies in good faith
3.8  with the requirements of this chapter is indemnified by the state of Minnesota against any
3.9  federal penalties, interest, or other charges arising from compliance.
3.10(b) The state of Minnesota must provide legal defense for any employer facing federal
3.11 enforcement action arising from compliance with this chapter.
3.12(c) The legislature must appropriate funds sufficient to satisfy the obligations under
3.13 paragraphs (a) and (b). The legislature must appropriate an amount sufficient to provide
3.14 credible assurance to employers that the state has sufficient resources to fulfill its obligations
3.15 under this section.
3.16(d) No employer is subject to a penalty, sanction, or adverse action under Minnesota
3.17 law for complying with this chapter.
3.18(e) No employer is subject to a penalty for failure to comply with this chapter if the
3.19 employer:
3.20(1) demonstrates good faith uncertainty regarding their obligations under this chapter;
3.21 or
3.22(2) did not comply with this chapter due to circumstances beyond the employer's control.
3.23Subd. 2. Indemnification fund. (a) The Minnesota employer indemnification fund is
3.24 established in the state treasury.
3.25(b) The commissioner of management and budget must deposit into the fund any interest
3.26 and earnings on money in the fund.
3.27(c) The amount determined in paragraph (e) is appropriated each fiscal year to the fund
3.28 established under paragraph (a).
3.29(d) Money in the Minnesota employer indemnification fund may be used for:
3.30(1) payment of federal penalties, interest, or other charges assessed against employers
3.31 for acting in compliance with this chapter;
Sec. 4.  3
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4.1      (2) legal defense costs for employers subject to federal tax enforcement action;
4.2      (3) legal defense costs for employers facing criminal prosecution arising from compliance
4.3  with this chapter; or
4.4      (4) administrative costs of the indemnification program under this section.
4.5      (e) By January 15 of each year, the commissioner of management and budget must
4.6  annually report to the house of representatives Ways and Means Committee and the senate
4.7  Finance Committee:
4.8      (1) the current balance of the fund;
4.9      (2) estimated liabilities to be paid by the fund; and
4.10     (3) the amount of appropriations to the fund needed to meet the requirements in this
4.11 section.
4.12     EFFECTIVE DATE. (a) Subdivision 1 is effective upon the effective date of an
4.13 activation order issued by the Compact Commission.
4.14     (b) Subdivision 2 is effective the day following final enactment.
4.15   Sec. 5. [289B.05] CRIMINAL DEFENSE PROSECUTION.
4.16     (a) The state must provide legal defense for any employer, officer, or employee of an
4.17 employer subject to federal criminal prosecution arising from good faith compliance with
4.18 this chapter.
4.19     (b) If an employer, officer, or employee is convicted of a federal crime for actions taken
4.20 in compliance with this chapter, the commissioner of revenue may provide financial
4.21 assistance to the convicted person and their family. Financial assistance under this section
4.22 must be made using funds appropriated by the legislature for that purpose.
4.23     EFFECTIVE DATE. This section is effective upon the effective date of an activation
4.24 order issued by the Compact Commission.
4.25   Sec. 6. [289B.10] INTERSTATE FISCAL SOVEREIGNTY COMPACT.
4.26ARTICLE I
4.27ESTABLISHMENT AND MEMBERSHIP
4.28     (a) There is hereby established the Interstate Fiscal Sovereignty Compact. Minnesota is
4.29 a member of the compact upon enactment of this act.
Sec. 6.  4
04/07/26  REVISOR  EAP/EN  26-08264  as introduced
5.1      (b) Any state that enacts legislation substantially similar to this act may join the compact
5.2  by filing notice with the Compact Commission.
5.3      (c) No provision of this act requiring action by employers takes effect until the activation
5.4  threshold in article II has been met.
5.5ARTICLE II
5.6ACTIVATION THRESHOLD
5.7      (a) The compact is activated and the activation threshold is met when:
5.8      (1) at least ten states have enacted substantially similar legislation and joined the compact;
5.9  and
5.10     (2) member states collectively represent at least 30 percent of total federal income tax
5.11 revenue as measured by the most recent Internal Revenue Service Data Book or equivalent
5.12 federal publication.
5.13     (b) The Compact Commission must certify when the activation threshold has been met
5.14 and must notify all member states within five business days of certification.
5.15     (c) The following provisions do not take effect until the activation threshold is met:
5.16     (1) requirements for employers to deposit funds into an escrow account under this act;
5.17 and
5.18     (2) the escrow fund established under section 289B.02.
5.19     (d) The provisions of this act other than those in paragraph (c) are effective prior to the
5.20 activation of the compact under this section.
5.21ARTICLE III
5.22PROHIBITION ON UNILATERAL ACTIVATION
5.23     Member states may only activate the compact through the coordinated process established
5.24 in article X, and Minnesota is not permitted to activate the compact without the action of
5.25 other member states.
5.26ARTICLE IV
5.27COMPACT COMMISSION
5.28     (a) There is hereby established the Interstate Fiscal Sovereignty Compact Commission.
5.29     (b) The commission consists of the attorney general of each member state or their
5.30 designee, the chief fiscal officer of each member state or their designee, and one additional
5.31 member appointed by the governor of each member state.
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6.1      (c) The commission must elect from among its members a chair and vice-chair who
6.2  must serve two-year terms.
6.3      (d) The commission must:
6.4      (1) certify when the activation threshold has been met;
6.5      (2) receive and process proposed triggering event certifications;
6.6      (3) issue activation orders when triggering events have been certified;
6.7      (4) coordinate legal defense strategies among member states;
6.8      (5) administer the joint legal defense fund established under article VI;
6.9      (6) issue deactivation orders when release conditions have been met;
6.10     (7) develop and maintain model employer compliance systems for adoption by member
6.11 states;
6.12     (8) coordinate criminal defense efforts for employers facing federal prosecution; and
6.13     (9) perform other functions as necessary to effectuate the purposes of this act.
6.14     (e) The commission must meet at least quarterly, and must meet within 72 hours upon
6.15 request of any three member states.
6.16     (f) Each member state must contribute to the operating expenses of the commission in
6.17 proportion to its share of the compact's total federal tax revenue representation.
6.18ARTICLE V
6.19WITHDRAWAL
6.20     (a) Any member state may withdraw from the compact prior to activation by filing
6.21 written notice with the Compact Commission. Withdrawal under this article is effective 60
6.22 days after filing.
6.23     (b) A member state must not withdraw from the compact while an activation order is in
6.24 effect except by unanimous consent of all other member states.
6.25     (c) A member state that purports to withdraw in violation of paragraph (b) is liable for
6.26 its proportionate share of compact expenses and liabilities incurred during the activation
6.27 period, and is ineligible to rejoin the compact for ten years.
6.28     (d) If a member state withdraws or is expelled while an activation order is in effect,
6.29 employers in that state are released from escrow requirements, but the withdrawing state is
Sec. 6.  6
04/07/26  REVISOR  EAP/EN  26-08264  as introduced
7.1  liable for indemnification of employers for any federal penalties arising from their compliance
7.2  during the activation period.
7.3ARTICLE VI
7.4JOINT LEGAL DEFENSE FUND
7.5      (a) The commission must establish an interstate fiscal sovereignty legal defense fund,
7.6  funded by contributions from member states in proportion to their share of the compact's
7.7  total federal tax revenue representation.
7.8      (b) A member state must not enter into any settlement with the federal government
7.9  regarding this act or related claims without the consent of member states representing at
7.10 least 60 percent of the compact's total federal tax revenue representation.
7.11     (c) The commission must coordinate legal defense of employers facing federal
7.12 enforcement actions arising from compliance with this act, including identifying lead counsel,
7.13 developing common legal strategies, and administering disbursements from the joint defense
7.14 fund.
7.15ARTICLE VII
7.16COMPACT CLAUSE DEFENSE
7.17     (a) The legislature finds that article I, section 10, clause 3 of the Constitution of the
7.18 United States provides that no state may enter into any "Agreement or Compact with another
7.19 State" without the consent of Congress.
7.20     (b) The legislature further finds that the Supreme Court of the United States has held
7.21 that this provision applies only to compacts that increase state power at the expense of
7.22 federal power pursuant to Virginia v. Tennessee, 148 U.S. 503 (1893) and U.S. Steel Corp.
7.23 v. Multistate Tax Comm'n, 434 U.S. 452 (1978).
7.24     (c) It is the position of the legislature that the Interstate Fiscal Sovereignty Compact
7.25 does not require congressional consent because:
7.26     (1) the compact does not increase state power. It coordinates the exercise of powers that
7.27 each state already possesses individually under the anticommandeering doctrine;
7.28     (2) each member state, acting alone, possesses the sovereign authority to decline
7.29 cooperation with federal programs. The compact merely coordinates the timing of that
7.30 declination; and
Sec. 6.  7
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8.1      (3) the compact does not purport to bind the federal government, alter federal law, or
8.2  affect the structure of federal authority. It addresses only what member states will do with
8.3  their own resources.
8.4      (d) If a court of competent jurisdiction determines that congressional consent is required,
8.5  it is the position of the legislature that the requirement of congressional consent is suspended
8.6  when the compact is activated in response to federal subversion of the electoral process,
8.7  because:
8.8      (1) the congressional consent requirement assumes a legitimate Congress capable of
8.9  providing or withholding consent;
8.10     (2) a Congress that has refused to count lawfully certified electoral votes, or has counted
8.11 unlawfully certified electoral votes, has forfeited its claim to legitimacy; and
8.12     (3) requiring consent from an illegitimate Congress to resist the illegitimacy of that
8.13 Congress would render the Constitution a suicide pact.
8.14     (e) The attorney general must defend the compact against any legal challenge based on
8.15 the compact clause and must coordinate defense with other member states.
8.16TRIGGERING EVENTS AND ACTIVATION
8.17ARTICLE VIII
8.18TRIGGERING EVENTS
8.19     After the activation threshold has been met, the commission may activate this act by
8.20 certifying one or more of the following triggering events:
8.21     (1) the Congress of the United States has refused to count electoral votes that were
8.22 lawfully certified by state authorities under the laws of the state from which the votes
8.23 originated;
8.24     (2) the Congress of the United States has counted electoral votes that were not lawfully
8.25 certified by state authorities under the laws of the state from which the votes purported to
8.26 originate, or has counted electoral votes that were certified in direct contradiction of a final
8.27 order of a court of competent jurisdiction within that state;
8.28     (3) the executive branch of the United States has refused to recognize the results of a
8.29 presidential election as lawfully certified by the states, or the incumbent president has refused
8.30 to vacate office following certification of electoral votes for a different candidate;
8.31     (4) federal officers or agencies have interfered with the administration of elections in
8.32 any state through:
Sec. 6.  8
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9.1      (i) seizure of voting equipment, ballots, or election records without judicial authorization;
9.2      (ii) deployment of federal personnel to polling places in a manner that suppresses voter
9.3  participation;
9.4      (iii) threats of prosecution against state election officials for performing their duties
9.5  under state law;
9.6      (iv) actions purporting to invalidate state election laws or procedures without judicial
9.7  authorization; or
9.8      (v) other actions designed to alter the outcome of an election or prevent the lawful
9.9  certification of results.
9.10ARTICLE IX
9.11CERTIFICATION PROCESS
9.12     (a) When the attorney general of a member state determines that a triggering event has
9.13 occurred, the attorney general must transmit a proposed certification to the Compact
9.14 Commission and to the attorneys general of all other member states.
9.15     (b) A proposed certification must identify the triggering event, provide documentation
9.16 supporting the determination, and specify the date on which the triggering event occurred.
9.17     (c) Within 14 days of receipt of a proposed certification, the attorney general of each
9.18 member state must notify the Compact Commission whether that state concurs in the
9.19 certification.
9.20     (d) A triggering event is certified when the attorneys general representing member states
9.21 that collectively account for at least 60 percent of the compact's total federal tax revenue
9.22 representation have concurred in the certification.
9.23ARTICLE X
9.24ACTIVATION
9.25     (a) Upon certification of a triggering event, the Compact Commission must immediately
9.26 notify all member states and must issue an activation order specifying an activation date
9.27 that is 30 days after certification.
9.28     (b) On the activation date, escrow requirements in all states take effect. Employers in
9.29 all member states must begin depositing funds into state escrow accounts on the activation
9.30 date.
9.31     (c) The commission must coordinate public communications to ensure consistent
9.32 messaging across all member states.
Sec. 6.  9
 04/07/26  REVISOR  EAP/EN  26-08264  as introduced
10.1RELEASE CONDITIONS AND DEACTIVATION
10.2ARTICLE XI
10.3CONDITIONS FOR RELEASE
10.4      A member state may release funds in an escrow account to the United States government
10.5  when the Compact Commission determines, by vote of member states representing at least
10.6  60 percent of the compact's total federal tax revenue representation, that:
10.7      (1) for activation based on refusal to count lawful electoral votes: Congress has counted
10.8  the electoral votes that were lawfully certified;
10.9      (2) for activation based on counting of unlawful electoral votes: the unlawfully counted
10.10 votes have been excluded and the electoral count corrected;
10.11     (3) for activation based on refusal to recognize election results: the federal government
10.12 has recognized the lawful results and the lawfully elected president has assumed or retained
10.13 office; and
10.14     (4) for activation based on federal interference: the interfering actions have ceased, any
10.15 unlawful seizures have been reversed, and the affected elections have been permitted to
10.16 proceed or have been remediated.
10.17ARTICLE XII
10.18DEACTIVATION
10.19     (a) Upon determining the conditions for release have been met, the Compact Commission
10.20 must issue a deactivation order.
10.21     (b) The deactivation order applies in member states on the date specified by the Compact
10.22 Commission.
10.23     (c) Upon deactivation, member states must release escrowed funds and employers must
10.24 resume normal federal tax remittance. The compact remains in effect after deactivation and
10.25 eligible for future activation.
10.26RESIDENT PROTECTION PROVISIONS
10.27ARTICLE XIII
10.28PROHIBITION ON STATE PARTICIPATION IN
10.29FEDERAL ELECTION INTERFERENCE
10.30     (a) An officer or employee of Minnesota or any political subdivision thereof must not
10.31 assist federal officers or agents in any action that constitutes a triggering event under article
10.32 VIII, paragraph (e).
 Sec. 6.  10
 04/07/26  REVISOR  EAP/EN  26-08264  as introduced
11.1      (b) Minnesota and its political subdivisions must not permit a jail, prison, or other
11.2  detention facility owned or operated by Minnesota or any of its political subdivisions to be
11.3  used to detain any person arrested in connection with federal election interference.
11.4      (c) Minnesota must not use state facilities, state equipment, or state property to support
11.5  federal actions constituting triggering events under this act.
11.6ARTICLE XIV
11.7LEGAL DEFENSE FOR STATE OFFICIALS
11.8      Minnesota must provide legal defense for any state or local election official facing federal
11.9  prosecution, civil action, or administrative proceeding arising from the official's good faith
11.10 performance of duties under Minnesota election law.
11.11ARTICLE XV
11.12PROTECTION OF ELECTION INFRASTRUCTURE
11.13     (a) All voting equipment, ballots, election records, and election administration systems
11.14 owned or operated by Minnesota or any political subdivision thereof are hereby declared
11.15 to be critical state infrastructure essential to the sovereign functions of this state.
11.16     (b) A state or local official must not surrender custody of any voting equipment, ballots,
11.17 election records, or election administration systems to any federal officer or agent except
11.18 pursuant to a final order of a court of competent jurisdiction that has been affirmed on appeal
11.19 or for which all appeals have been exhausted.
11.20     (c) The attorney general must immediately seek injunctive relief against any federal
11.21 attempt to seize election infrastructure without proper judicial authorization.
11.22IMPLEMENTATION AND INFRASTRUCTURE
11.23ARTICLE XVI
11.24PREACTIVATION PLANNING
11.25     (a) Upon enactment of this act, the commission must develop the administrative systems
11.26 necessary to implement escrow operations, including:
11.27     (1) employer registration systems;
11.28     (2) electronic deposit systems mirroring existing federal deposit requirements;
11.29     (3) compliance monitoring and reporting systems;
11.30     (4) communication systems for employer notification; and
11.31     (5) accounting and reconciliation systems for escrow funds.
 Sec. 6.  11
 04/07/26  REVISOR  EAP/EN  26-08264  as introduced
12.1      (b) The commissioner must complete development of all systems required for escrow
12.2  operations within 12 months of enactment of this act and must maintain the systems in a
12.3  state of operational readiness thereafter.
12.4      (c) The commissioner must conduct annual readiness exercises to ensure that escrow
12.5  operations can commence within the 30-day period specified in article X, paragraph (a).
12.6      (d) The commissioner must coordinate with the Compact Commission and with fiscal
12.7  officers of other member states to ensure interoperability and consistency of employer
12.8  compliance systems across member states.
12.9ARTICLE XVII
12.10EMPLOYER EDUCATION AND PREPARATION
12.11     (a) Upon enactment of this act, the commissioner must develop educational materials
12.12 for employers explaining:
12.13     (1) the provisions of this act;
12.14     (2) the circumstances under which the act may be activated;
12.15     (3) the procedures employers will be required to follow upon activation;
12.16     (4) the protections and indemnifications available to employers; and
12.17     (5) the systems employers should have in place to ensure rapid compliance upon
12.18 activation.
12.19     (b) The commissioner must make the educational materials available to all employers
12.20 within Minnesota and must conduct outreach to employer associations, chambers of
12.21 commerce, and other business organizations.
12.22     (c) Upon certification that the activation threshold has been met, the commissioner must
12.23 conduct intensive employer education efforts to ensure all employers are prepared for
12.24 potential activation.
12.25ARTICLE XVIII
12.26TECHNOLOGY INFRASTRUCTURE
12.27     (a) The commissioner of information technology services must ensure that all technology
12.28 systems required for escrow operations are:
12.29     (1) secure against unauthorized access;
12.30     (2) resilient against denial of service attacks or other disruption;
12.31     (3) capable of processing the volume of transactions anticipated upon activation; and
 Sec. 6.  12
 04/07/26  REVISOR  EAP/EN  26-08264  as introduced
13.1      (4) redundant and recoverable in the event of system failure.
13.2      (b) The commissioner of information technology services must coordinate with
13.3  corresponding agencies in other member states to ensure that technology infrastructure is
13.4  consistent and interoperable across the compact.
13.5ARTICLE XIX
13.6LEGAL DEFENSE OF THIS ACT
13.7      (a) The attorney general must defend this act against any legal challenge.
13.8      (b) Minnesota must coordinate its legal defense with other member states through the
13.9  Compact Commission.
13.10     (c) The legislature must appropriate funds necessary for the legal defense of this act.
13.11ARTICLE XX
13.12SEVERABILITY
13.13     (a) If any provision of this act or its application to any person or circumstance is held
13.14 invalid, the invalidity does not affect other provisions or applications of this act that can be
13.15 given effect without the invalid provision or application.
13.16     (b) The provisions of this act are severable.
13.17     (c) If the escrow mechanism established in section 289B.02 is held invalid, the Interstate
13.18 Fiscal Sovereignty Compact established in section 289B.10 remains in effect as a
13.19 coordination mechanism for other lawful resistance measures.
13.20     (d) If the Interstate Fiscal Sovereignty Compact is held to require congressional consent
13.21 that has not been obtained, member states may continue to coordinate through informal
13.22 means and the resident protection provisions of articles XIII to XV remain in effect.
13.23     (e) If the triggering events specified in article VIII are held to be nonjusticiable political
13.24 questions, the determination of whether the events have occurred must be made by the
13.25 political branches of member state governments as specified in this act.
13.26     (f) It is the intent of the legislature that this act provide maximum protection to the
13.27 residents of Minnesota and maximum coordination with other states under any judicial
13.28 outcome, and that courts construe the severability provisions liberally to effectuate this
13.29 intent.
13.30ARTICLE XXI
13.31SAVINGS CLAUSE
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 04/07/26  REVISOR  EAP/EN  26-08264  as introduced
14.1(a) Nothing in this act authorizes obstruction of lawful federal operations conducted by
14.2  a constitutionally legitimate federal government.
14.3(b) Nothing in this act prevents federal agencies from conducting lawful operations
14.4  within Minnesota using federal employees, federal funds, and federal equipment.
14.5(c) Nothing in this act authorizes any action that would violate the Constitution of the
14.6  United States as properly interpreted by a legitimate judiciary.
14.7ARTICLE XXII
14.8APPROPRIATIONS
14.9The legislature must appropriate funds necessary to carry out this act, including:
14.10(1) administration of the escrow account;
14.11(2) the employer indemnification fund established under section 289B.04, subdivision
14.12 2;
14.13(3) employer legal defense, including criminal defense;
14.14(4) contributions to the Compact Commission and joint legal defense fund;
14.15(5) development and maintenance of implementation infrastructure under article XVIII;
14.16(6) legal defense of this act; and
14.17(7) other purposes as may be necessary to effectuate this act.
14.18ARTICLE XXIII
14.19REPORTING
14.20(a) The commissioner must annually report to the legislature on:
14.21(1) the status of implementation infrastructure;
14.22(2) the status of the employer indemnification fund;
14.23(3) the status of the Interstate Fiscal Sovereignty Compact, including the number of
14.24 member states and the collective federal tax revenue representation;
14.25(4) any legal challenges to this act and their status; and
14.26(5) recommendations for amendments to this act.
14.27(b) The attorney general must report to the legislature annually on:
14.28(1) legal developments affecting the validity or implementation of this act;
14.29(2) coordination with other member states on legal strategy; and
 Sec. 6.  14
04/07/26  REVISOR  EAP/EN  26-08264  as introduced
15.1     (3) recommendations for amendments to this act.
15.2     EFFECTIVE DATE. This section is effective the day following final enactment.
Sec. 6.  15