This bill establishes a new framework for mattress and box spring recycling in Minnesota by introducing a recycling assessment of $5 for each unit sold. Producers and retailers are required to add this assessment to the sale price and remit the proceeds to the commissioner of the Pollution Control Agency on a quarterly basis. The funds collected will be deposited into a newly created mattress recycling account within the special revenue fund, which is appropriated annually to support grants for local governments aimed at expanding mattress recycling programs.

Additionally, the bill defines key terms related to the mattress recycling process, including "producer," "retailer," and "sale." It empowers the commissioner to utilize the funds from the mattress recycling account to provide grants to local governments for the development and enhancement of mattress recycling initiatives. The commissioner is also permitted to retain up to 2.5 percent of any grant award to cover administrative costs associated with managing the grants.