Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF378

Introduced
1/21/25  

Caption

Certain sales and use tax collections allotment to the Minnesota Amateur Sports Commission

Impact

The bill amends existing statutes under Minnesota Statutes 2024, specifically section 297A.94, to create a structured process for allocating certain sales tax revenues. This change will ensure that funds are specifically earmarked for the maintenance of sports facilities, indicating a strategic investment in promoting amateur athletics. The parameters for fund usage will be clearly delineated, allowing for a focused allocation of resources, and supporting a vital sector of public interest.

Summary

Senate File 378 aims to dedicate a portion of sales and use tax collections to the Minnesota Amateur Sports Commission by establishing an Amateur Sports Account within the special revenue fund. The initiative is designed to provide financial support for deferred maintenance costs at the National Sports Center located in Blaine, Minnesota. This funding is intended to enhance and maintain facilities that cater to amateur sports, thus promoting athletic activities and events across the state.

Conclusion

If enacted, SF378 could mark a significant step toward enhancing the infrastructure for amateur sports in Minnesota. The establishment of the Amateur Sports Account not only reflects an acknowledgment of the importance of recreational sports but also promotes local economic growth through increased attendance and facility use at events hosted in venues supported by this new funding.

Contention

Notably, discussions around SF378 may evoke some debate regarding the prioritization of tax revenues and whether a dedicated funding stream for amateur sports facilities is justified compared to other pressing needs within the state, such as education or public health. Critics may argue that this approach could divert essential funds from other programs, while proponents will highlight the long-term benefits of investing in sports as a means of fostering community engagement and promoting healthy lifestyles.

Companion Bills

MN HF1031

Similar To Minnesota Amateur Sports Commission sale and use tax collections dedicated, amateur sports account created, and money appropriated.

Previously Filed As

MN SF549

Minnesota Amateur Sports Commission sales and use tax collections allocation

MN HF583

Sales and use tax collections dedicated to Minnesota Amateur Sports Commission, amateur sports account created, and money appropriated.

MN SF2721

Minnesota Grape and Wine Council establishment

MN SF5392

Revenues from sales tax on various products and services dedication to the highway user tax distribution fund

MN HF2775

Minnesota Grape and Wine Council established; grant program for promotion, education, and development of Minnesota wines established; sales and use tax nexus established for direct shippers; revenues deposited; direct shipper's license required for shipments of wine to consumers; reporting requirements established for direct shippers; and money appropriated.

MN HF5369

Revenues derived from sales tax on various products and services dedicated to highway user tax distribution fund.

MN HF848

Sales and use taxation provisions modified, rental motor vehicle tax and fee modified, account created, and money appropriated.

MN SF3803

Minnesota Sports Betting Act 2.0

MN HF1012

State general sales tax revenue allocation related to motor vehicle repair and replacement parts modified, and sales tax revenue dedicated to small cities assistance account and town road account.

MN HF1291

State general sales tax revenue allocation related to motor vehicle repair and replacement parts modified, and sales tax revenue dedicated to small cities assistance account and town road account.

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