Use of proceeds from the cannabis gross receipts tax modification

This bill directs 10% of the cannabis gross receipts tax revenue to fund a new youth grant program in Minnesota, starting in 2026. The program will provide grants to organizations offering after-school activities, mentorship, restorative justice initiatives, and other services that support youth development, mental health, and prevention of substance use. Priority funding will go to communities disproportionately affected by cannabis criminalization, while ensuring statewide distribution. The commissioner of children, youth, and families must report annually on grant awards and how the funds are used to legislative committees.