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 definitions and stipulations regarding the treatment of these grants for tax purposes. It states that the amount received as a grant will be considered a "subtraction" as defined in Minnesota Statutes, and it will be excluded from income as defined in another section of the statutes. This ensures that the financial assistance provided does not negatively impact the businesses' tax liabilities.