Minnesota State High School League required to contract for catastrophic accident insurance, catastrophic injury payments required, and subtraction from income provided.

HF 2923 requires the Minnesota State High School League (MSHL) to contract for catastrophic injury insurance covering student athletes, managers, trainers, and cheerleaders participating in league-sponsored activities. The insurance must provide at least $10 million in lifetime coverage per injury (with a $50,000 deductible) for medical care, medications, and related expenses. The bill also mandates MSHL to make final payments to two specific athletes - those injured in a 2011 hockey game and a 2022 football game - to cover costs not paid by insurance, treating these payments as a tax subtraction. This directly affects all student participants in Minnesota high school athletic programs under the MSHL.