This bill allows for the acceptance of certain gifts following the line-of-duty death of a public safety officer in Minnesota. It defines key terms such as "gift," "killed in the line of duty," "plaque," and "public safety officer." The bill permits gifts to be given to public safety officers under specific conditions:

1. A public safety officer from the same state agency or political subdivision must have been killed in the line of duty.
   
2. The gift must be given within 24 months of the officer's death.
   
3. The gift must honor, commemorate, or support team morale and cohesion for the recipients.
   

This exemption applies despite existing state laws prohibiting certain gifts to public officials.