This bill authorizes Hennepin County to impose a local sales and use tax of up to one percent, which is in addition to any existing local sales taxes. The revenue generated from this tax will be allocated primarily to support youth activities and amateur sports, as well as to extend library hours in Hennepin County. The county is required to distribute up to $4 million annually for these purposes, with a potential annual increase of 1.5%. Additionally, funds will be directed to eligible health care facilities for various uses, including development, construction, and operational expenses.

The bill also grants Hennepin County the authority to issue bonds to finance the costs associated with the tax, without requiring an election for approval. The administration and enforcement of the tax will follow existing provisions in Minnesota law. The effective date of the bill is set for the day following final enactment, applying to sales and purchases made after September 30, 2026.