The bill proposes an appropriation of $250,000 from the general fund for fiscal year 2026 to support staffing grants for businesses located in communities adjacent to the Boundary Waters Canoe Area. These grants, which will be awarded on a first-come, first-served basis, are intended to help cover the costs of staff responsible for issuing entry permits to visitors. Each business can receive a maximum grant of $15,000.

Additionally, the bill includes specific legal definitions and stipulations regarding the treatment of these grants. It states that the amount received from the grants will be considered a "subtraction" as defined in Minnesota Statutes, and it will be excluded from income as per the relevant statutes. This ensures that the financial assistance provided does not negatively impact the businesses' tax obligations.