This bill proposes the 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. The funds will be allocated on a first-come, first-served basis, with each business eligible to receive a maximum grant of $15,000 to help cover the costs of staff responsible for issuing entry permits to visitors.

Additionally, the bill clarifies that the grants provided under this section will be considered a "subtraction" as defined in Minnesota Statutes, and the definitions in section 290.01 will apply. Furthermore, the amount received from these grants will be excluded from income as defined in Minnesota Statutes, ensuring that the financial assistance does not impact the businesses' income calculations.