SF378

Purpose

Describe a funding plan for amateur sports in Minnesota. The bill would dedicate certain sales and use tax receipts to a new Amateur Sports Account and direct those funds to support maintenance and operations for amateur sports facilities, specifically focusing on the National Sports Center in Blaine. It also sets up how funds are managed and when unspent money would be returned to the general fund.

Main Provisions

• Establish an Amateur Sports Account within the special revenue fund. This account holds money deposited under section 297A94 paragraph m and any interest earned.
• Money in the Amateur Sports Account is appropriated to the Minnesota Amateur Sports Commission to cover deferred (maintenance) costs at the National Sports Center in Blaine. The amount and use are determined each year by the Department of Administration through the Minnesota Enterprise Real Property Facilities Condition Assessment.
• Starting September 1, 2025 and annually thereafter, if no maintenance costs are identified under the paragraph for the account, the revenue deposited under section 297A94 paragraph m for sales and purchases in the next fiscal year will revert (cancel) to the general fund under section 297A94 paragraph a. The term “fiscal year” for this purpose follows the definition in section 16A.011 subdivision 14.
• The bill would amend Minnesota Statutes 2024 section 297A94 and create new coding in Minnesota Statutes chapter 240A to formalize these changes.

Significant Changes to Existing Law

• Creates a dedicated Amateur Sports Account in the special revenue fund to hold sales and use tax revenue designated for amateur sports.
• Requires that the account’s funds (and interest) be used for deferred maintenance costs at the National Sports Center in Blaine, based on annual assessments by the Department of Administration.
• Introduces a mechanism to revert unspent revenue back to the general fund if no maintenance costs are identified, starting in 2025 and continuing annually.
• Amends current statute (297A94) and adds new provisions in chapter 240A to implement these changes.

Implementation Notes

• The approach ties tax-derived funding directly to amateur sports facility maintenance needs and imposes a backstop that reverts unused funds to the general fund if maintenance costs are not identified.
• The arrangement relies on annual assessments and determinations by the Department of Administration and the Minnesota Enterprise Real Property Facilities Condition Assessment process.

Relevant Terms - Amateur Sports Account - Minnesota Amateur Sports Commission - sales and use tax collections - special revenue fund - deferred maintenance costs - National Sports Center in Blaine - Department of Administration - Minnesota Enterprise Real Property Facilities Condition Assessment - section 297A94 - general fund - fiscal year - 16A011 subdivision 14 - Minnesota Statutes 2024 section 297A94 - Minnesota Statutes chapter 240A