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

HF 1031 redirects specific sales and use tax collections (from section 297A.94, paragraph m) to create an "amateur sports account" for the Minnesota Amateur Sports Commission. The funds are dedicated to covering deferred maintenance costs at the National Sports Center in Blaine, as determined annually by the Department of Administration. If no maintenance costs are identified for a fiscal year, the tax revenue cancels to the general fund. The bill takes effect for sales made after June 30, 2025, and requires annual appropriations starting September 1, 2025. This is a funding mechanism affecting only the National Sports Center's maintenance, not broader amateur sports programs.