This bill requires a reduction in appropriations for state government agencies in Minnesota for positions that have remained unfilled for at least 12 months. Specifically:

• Reduction in funding: General fund and non-general fund appropriations for agency operations for the biennium ending June 30, 2027, must be reduced by the amount of salary and benefits savings from such unfilled positions.
  
• Applicable time frame: The reduction applies only to positions posted in fiscal years 2025, 2026, and 2027.
  
• Future budget impact: These reductions must also be reflected in agency base budgets for fiscal years 2028 and 2029.
  
• Exemption: Positions requiring law enforcement training are exempt from these cuts.
  
• Reporting requirement: The Commissioner of Management and Budget must report to the chairs and ranking minority members of relevant legislative committees on the spending reductions for each agency.
  

The bill aims to ensure budget efficiency by eliminating funding for long-vacant positions.