Senate File No. 1303 is a legislative proposal in Minnesota that focuses on the financial aspects of cultural resources related to highway projects. Here's a simplified summary:

1. Purpose: The bill aims to manage and track money spent on preserving cultural resources during trunk highway construction or reconstruction projects. Cultural resources may include historic sites, archaeological areas, or other culturally significant aspects.

2. Reporting Requirement: The Minnesota Commissioner of Transportation is required to prepare and submit a detailed report by January 31, 2026. This report will cover the fiscal years from 2020 to 2027.

3. Report Details: The required report must include:

   • An overview of all expenditures on cultural resources.
   • Yearly total or estimated expenditures for each year within the specified period.
   • A comparison between the budgeted amounts and actual money spent on cultural resources for each completed fiscal year.
   • Information on expenditures for major highway projects, with details on the costs and types of cultural resources involved (like historic properties, archaeological sites, burial grounds, and human remains).

4. Funding: The bill specifies a one-time allocation of funds from the trunk highway fund in fiscal year 2026 to support the creation of this report.

In essence, the bill mandates a thorough examination and reporting of the financial investments made in cultural resource preservation in relation to highway projects in Minnesota, ensuring transparency and accountability in how these funds are used.