House File No. 1031 is a bill proposed in the Minnesota House of Representatives which aims to support amateur sports by allocating specific sales and use tax revenues to the Minnesota Amateur Sports Commission. Key components of the bill include:

1. Creation of the Amateur Sports Account: This account will be set up in the special revenue fund and will consist of the money collected from specified sales and use taxes.

2. Use of the Funds: The funds in the Amateur Sports Account, including any interest generated, will be used primarily for covering deferred maintenance costs at the National Sports Center located in Blaine, Minnesota. These costs will be determined yearly by the Department of Administration’s Enterprise Real Property Facilities Condition Assessment.

3. Allocation of Unused Funds: Starting from September 1, 2025, if in any year there are no identified maintenance costs for the National Sports Center, the revenue collected for that year under the relevant tax clause will revert to the general fund.

The bill also includes changes to the Minnesota Statutes 2024 section 297A.94, to define the specific taxation and accounting methods for this arrangement. This legislative action will essentially link a portion of the state’s sales and use tax revenue directly to the support and maintenance of facilities utilized for amateur sports in Minnesota.