Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF378 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to amateur sports; dedicating certain sales and use tax collections to the
3	3	1.3 Minnesota Amateur Sports Commission; creating an amateur sports account;
4	4	1.4 appropriating money; amending Minnesota Statutes 2024, section 297A.94;
5	5	1.5 proposing coding for new law in Minnesota Statutes, chapter 240A.
6	6	1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
7	7	1.7 Section 1. [240A.15] AMATEUR SPORTS ACCOUNT.
8	8	1.8 (a) An amateur sports account is established in the special revenue fund and consists of
9	9	1.9money deposited under section 297A.94, paragraph (m). Money in the account, including
10	10	1.10interest, is appropriated to the commission for deferred maintenance costs at the National
11	11	1.11Sports Center in Blaine as determined annually by the Department of Administration in the
12	12	1.12Minnesota Enterprise Real Property Facilities Condition Assessment.
13	13	1.13 (b) Beginning September 1, 2025, and annually thereafter, if there are no costs identified
14	14	1.14under paragraph (a), revenue deposited under section 297A.94, paragraph (m), for sales and
15	15	1.15purchases made in the next fiscal year cancels to the general fund pursuant to section
16	16	1.16297A.94, paragraph (a). For purposes of this paragraph, "fiscal year" has the meaning given
17	17	1.17in section 16A.011, subdivision 14.
18	18	1.18 EFFECTIVE DATE.This section is effective for sales and purchases made after June
19	19	1.1930, 2025.
20	20	1Section 1.
21	21	25-00967 as introduced12/04/24 REVISOR EAP/NS
22	22	SENATE
23	23	STATE OF MINNESOTA
24	24	S.F. No. 378NINETY-FOURTH SESSION
25	25	(SENATE AUTHORS: KREUN, Gustafson, Hoffman and Abeler)
26	26	OFFICIAL STATUSD-PGDATE
27	27	Introduction and first reading01/21/2025
28	28	Referred to Taxes 2.1 Sec. 2. Minnesota Statutes 2024, section 297A.94, is amended to read:
29	29	2.2 297A.94 DEPOSIT OF REVENUES.
30	30	2.3 (a) Except as provided in this section, the commissioner shall deposit the revenues,
31	31	2.4including interest and penalties, derived from the taxes imposed by this chapter in the state
32	32	2.5treasury and credit them to the general fund.
33	33	2.6 (b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
34	34	2.7account in the special revenue fund if:
35	35	2.8 (1) the taxes are derived from sales and use of property and services purchased for the
36	36	2.9construction and operation of an agricultural resource project; and
37	37	2.10 (2) the purchase was made on or after the date on which a conditional commitment was
38	38	2.11made for a loan guaranty for the project under section 41A.04, subdivision 3.
39	39	2.12The commissioner of management and budget shall certify to the commissioner the date on
40	40	2.13which the project received the conditional commitment. The amount deposited in the loan
41	41	2.14guaranty account must be reduced by any refunds and by the costs incurred by the Department
42	42	2.15of Revenue to administer and enforce the assessment and collection of the taxes.
43	43	2.16 (c) The commissioner shall deposit the revenues, including interest and penalties, derived
44	44	2.17from the taxes imposed on sales and purchases included in section 297A.61, subdivision 3,
45	45	2.18paragraph (g), clauses (1) and (4), in the state treasury, and credit them as follows:
46	46	2.19 (1) first to the general obligation special tax bond debt service account in each fiscal
47	47	2.20year the amount required by section 16A.661, subdivision 3, paragraph (b); and
48	48	2.21 (2) after the requirements of clause (1) have been met, the balance to the general fund.
49	49	2.22 (d) Beginning with sales taxes remitted after July 1, 2017, the commissioner shall deposit
50	50	2.23in the state treasury the revenues collected under section 297A.64, subdivision 1, including
51	51	2.24interest and penalties and minus refunds, and credit them to the highway user tax distribution
52	52	2.25fund.
53	53	2.26 (e) The commissioner shall deposit the revenues, including interest and penalties,
54	54	2.27collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
55	55	2.28general fund. By July 15 of each year the commissioner shall transfer to the highway user
56	56	2.29tax distribution fund an amount equal to the excess fees collected under section 297A.64,
57	57	2.30subdivision 5, for the previous calendar year.
58	58	2.31 (f) Beginning with sales taxes remitted after July 1, 2017, in conjunction with the deposit
59	59	2.32of revenues under paragraph (d), the commissioner shall deposit into the state treasury and
60	60	2Sec. 2.
61	61	25-00967 as introduced12/04/24 REVISOR EAP/NS 3.1credit to the highway user tax distribution fund an amount equal to the estimated revenues
62	62	3.2derived from the tax rate imposed under section 297A.62, subdivision 1, on the lease or
63	63	3.3rental for not more than 28 days of rental motor vehicles subject to section 297A.64. The
64	64	3.4commissioner shall estimate the amount of sales tax revenue deposited under this paragraph
65	65	3.5based on the amount of revenue deposited under paragraph (d).
66	66	3.6 (g) The commissioner must deposit the revenues derived from the taxes imposed under
67	67	3.7section 297A.62, subdivision 1, on the sale and purchase of motor vehicle repair and
68	68	3.8replacement parts in the state treasury and credit:
69	69	3.9 (1) 43.5 percent in each fiscal year to the highway user tax distribution fund;
70	70	3.10 (2) a percentage to the transportation advancement account under section 174.49 as
71	71	3.11follows:
72	72	3.12 (i) 3.5 percent in fiscal year 2024;
73	73	3.13 (ii) 4.5 percent in fiscal year 2025;
74	74	3.14 (iii) 5.5 percent in fiscal year 2026;
75	75	3.15 (iv) 7.5 percent in fiscal year 2027;
76	76	3.16 (v) 14.5 percent in fiscal year 2028;
77	77	3.17 (vi) 21.5 percent in fiscal year 2029;
78	78	3.18 (vii) 28.5 percent in fiscal year 2030;
79	79	3.19 (viii) 36.5 percent in fiscal year 2031;
80	80	3.20 (ix) 44.5 percent in fiscal year 2032; and
81	81	3.21 (x) 56.5 percent in fiscal year 2033 and thereafter; and
82	82	3.22 (3) the remainder in each fiscal year to the general fund.
83	83	3.23For purposes of this paragraph, "motor vehicle" has the meaning given in section 297B.01,
84	84	3.24subdivision 11, and "motor vehicle repair and replacement parts" includes (i) all parts, tires,
85	85	3.25accessories, and equipment incorporated into or affixed to the motor vehicle as part of the
86	86	3.26motor vehicle maintenance and repair, and (ii) paint, oil, and other fluids that remain on or
87	87	3.27in the motor vehicle as part of the motor vehicle maintenance or repair. For purposes of this
88	88	3.28paragraph, "tire" means any tire of the type used on highway vehicles, if wholly or partially
89	89	3.29made of rubber and if marked according to federal regulations for highway use.
90	90	3Sec. 2.
91	91	25-00967 as introduced12/04/24 REVISOR EAP/NS 4.1 (h) 81.56 percent of the revenues, including interest and penalties, transmitted to the
92	92	4.2commissioner under section 297A.65, must be deposited by the commissioner in the state
93	93	4.3treasury as follows:
94	94	4.4 (1) 47.5 percent of the receipts must be deposited in the heritage enhancement account
95	95	4.5in the game and fish fund, and may be spent only on activities that improve, enhance, or
96	96	4.6protect fish and wildlife resources, including conservation, restoration, and enhancement
97	97	4.7of land, water, and other natural resources of the state;
98	98	4.8 (2) 22.5 percent of the receipts must be deposited in the natural resources fund, and may
99	99	4.9be spent only for state parks and trails;
100	100	4.10 (3) 22.5 percent of the receipts must be deposited in the natural resources fund, and may
101	101	4.11be spent only on metropolitan park and trail grants;
102	102	4.12 (4) three percent of the receipts must be deposited in the natural resources fund, and
103	103	4.13may be spent only on local trail grants;
104	104	4.14 (5) two percent of the receipts must be deposited in the natural resources fund, and may
105	105	4.15be spent only for the Minnesota Zoological Garden, the Como Park Zoo and Conservatory,
106	106	4.16and the Duluth Zoo; and
107	107	4.17 (6) 2.5 percent of the receipts must be deposited in the pollinator account established in
108	108	4.18section 103B.101, subdivision 19.
109	109	4.19 (i) 1.5 percent of the revenues, including interest and penalties, transmitted to the
110	110	4.20commissioner under section 297A.65 must be deposited in a regional parks and trails account
111	111	4.21in the natural resources fund and may only be spent for parks and trails of regional
112	112	4.22significance outside of the seven-county metropolitan area under section 85.535, based on
113	113	4.23recommendations from the Greater Minnesota Regional Parks and Trails Commission under
114	114	4.24section 85.536.
115	115	4.25 (j) 1.5 percent of the revenues, including interest and penalties, transmitted to the
116	116	4.26commissioner under section 297A.65 must be deposited in an outdoor recreational
117	117	4.27opportunities for underserved communities account in the natural resources fund and may
118	118	4.28only be spent on projects and activities that connect diverse and underserved Minnesotans
119	119	4.29through expanding cultural environmental experiences, exploration of their environment,
120	120	4.30and outdoor recreational activities.
121	121	4.31 (k) The revenue dedicated under paragraph (h) may not be used as a substitute for
122	122	4.32traditional sources of funding for the purposes specified, but the dedicated revenue shall
123	123	4.33supplement traditional sources of funding for those purposes. Land acquired with money
124	124	4Sec. 2.
125	125	25-00967 as introduced12/04/24 REVISOR EAP/NS 5.1deposited in the game and fish fund under paragraph (h) must be open to public hunting
126	126	5.2and fishing during the open season, except that in aquatic management areas or on lands
127	127	5.3where angling easements have been acquired, fishing may be prohibited during certain times
128	128	5.4of the year and hunting may be prohibited. At least 87 percent of the money deposited in
129	129	5.5the game and fish fund for improvement, enhancement, or protection of fish and wildlife
130	130	5.6resources under paragraph (h) must be allocated for field operations.
131	131	5.7 (l) The commissioner must deposit the revenues, including interest and penalties minus
132	132	5.8any refunds, derived from the sale of items regulated under section 624.20, subdivision 1,
133	133	5.9that may be sold to persons 18 years old or older and that are not prohibited from use by
134	134	5.10the general public under section 624.21, in the state treasury and credit:
135	135	5.11 (1) 25 percent to the volunteer fire assistance grant account established under section
136	136	5.1288.068;
137	137	5.13 (2) 25 percent to the fire safety account established under section 297I.06, subdivision
138	138	5.143; and
139	139	5.15 (3) the remainder to the general fund.
140	140	5.16 For purposes of this paragraph, the percentage of total sales and use tax revenue derived
141	141	5.17from the sale of items regulated under section 624.20, subdivision 1, that are allowed to be
142	142	5.18sold to persons 18 years old or older and are not prohibited from use by the general public
143	143	5.19under section 624.21, is a set percentage of the total sales and use tax revenues collected in
144	144	5.20the state, with the percentage determined under Laws 2017, First Special Session chapter
145	145	5.211, article 3, section 39.
146	146	5.22 (m) Subject to the requirements of section 240A.15, paragraph (b), the commissioner
147	147	5.23shall deposit revenues, including interest and penalties, derived from taxes on sales and
148	148	5.24purchases made at the National Sports Center in Blaine, in the amateur sports account in
149	149	5.25the special revenue fund.
150	150	5.26 (m) (n) The revenues deposited under paragraphs (a) to (l) (m) do not include the
151	151	5.27revenues, including interest and penalties, generated by the sales tax imposed under section
152	152	5.28297A.62, subdivision 1a, which must be deposited as provided under the Minnesota
153	153	5.29Constitution, article XI, section 15.
154	154	5.30 EFFECTIVE DATE.This section is effective for sales and purchases made after June
155	155	5.3130, 2025.
156	156	5Sec. 2.
157	157	25-00967 as introduced12/04/24 REVISOR EAP/NS