This bill establishes an amateur sports account within the special revenue fund, which will be funded by certain sales and use tax collections specifically from the National Sports Center in Blaine. The funds in this account will be appropriated to the Minnesota Amateur Sports Commission for deferred maintenance costs, as determined by the Department of Administration. Additionally, starting September 1, 2025, if there are no identified costs for maintenance, the revenue collected for the following fiscal year will be redirected to the general fund.

The bill amends Minnesota Statutes 2024, section 297A.94, to include provisions for the new amateur sports account, specifically detailing the deposit of revenues derived from taxes on sales and purchases made at the National Sports Center. The language also clarifies that these revenues will be subject to the requirements outlined in the newly created section 240A.15. The effective date for these changes is set for sales and purchases made after June 30, 2025.

Statutes affected:
Introduction: 297A.94