This bill, S.F. No. 2053, requires the Minnesota Commissioner of Human Services to submit a report by March 15, 2027, to legislative committees overseeing human services policy and finance. The report must analyze the financial impact of a proposed collective bargaining agreement affecting individual providers of direct support services in covered programs.

Key requirements of the report include: - Estimating reimbursement rates, budgets, grants, and allocations needed to account for wage increases, paid time off, holiday pay adjustments, additional benefits, and employer tax increases resulting from the proposed agreement. - Providing the formulas used to determine rate increases for covered programs, including the Community First Services and Supports agency-provider model. - Ensuring that all employers of direct support service providers are considered as affected by the wage and benefit increases. - Estimating the total state appropriation necessary for implementation and identifying any statutory changes required. - Optionally including alternative cost estimates and recommendations for implementing the agreement.

The bill aims to provide a comprehensive fiscal analysis of the proposed wage and benefit adjustments for direct support service workers.