Minneslate Logo

HF2988 (Legislative Session 94 (2025-2026))

Minnesota State High School League tickets and admissions sales tax savings extended.

Related bill: SF2831

AI Generated Summary

Purpose of the Bill

The bill aims to extend sales tax savings for the Minnesota State High School League and guide the use of these savings to support high school extracurricular activities.

Main Provisions

  • Sales Tax Savings Calculation: Every year, starting from July 1, 2007, the Minnesota State High School League is required to calculate the sales tax savings due to a certain tax exemption.
  • Funds Transfer: The amount saved from these sales tax savings must be transferred to a nonprofit charitable foundation.
  • Use of Funds: The foundation will use the funds to provide grants that promote participation in high school extracurricular activities. The primary focus is on offering scholarships to help students with athletic fees.
  • Grant Distribution: The grants should be awarded equitably, considering factors such as gender balance, school size, and geographic location where feasible.
  • Expiration: The section of the legislation governing this process is set to expire on July 1, 2037.

Significant Changes

  • The bill extends the provision of sales tax savings which was initially enacted and amends specifics related to the statute numbers governing these actions.

Relevant Terms

  • Sales Tax Savings
  • Minnesota State High School League
  • Extracurricular Activities
  • Scholarships
  • Nonprofit Charitable Foundation
  • Grants
  • Gender Balance
  • Geographic Location

Bill text versions

Actions

DateChamberWhereTypeNameCommittee Name
March 31, 2025HouseFloorActionIntroduction and first reading, referred toTaxes

Citations

 
[
  {
    "analysis": {
      "added": [],
      "removed": [],
      "summary": "The bill extends funding provisions related to the Minnesota State High School League under section 128C.24.",
      "modified": [
        "Extends expiration date to July 1, 2037 for the requirement to transfer tax savings to a nonprofit foundation."
      ]
    },
    "citation": "128C.24",
    "subdivision": ""
  },
  {
    "analysis": {
      "added": [
        "Continues current sales tax exemption related rules."
      ],
      "removed": [],
      "summary": "The statute relates to sales tax exemptions applicable to the Minnesota State High School League.",
      "modified": []
    },
    "citation": "297A.70",
    "subdivision": "subdivision 11a"
  }
]

Sponsors