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HF 2988

Introduction - 94th Legislature (2025 - 2026)

Posted on 04/01/2025 11:25 a.m.

KEY: stricken = removed, old language.
underscored = added, new language.
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A bill for an act
 relating to education; extending Minnesota State High School League tickets and
admissions sales tax savings; amending Minnesota Statutes 2024, sections 128C.24;
297A.70, subdivision 11a; Laws 2017, First Special Session chapter 1, article 3,
sections 4; 26.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2024, section 128C.24, is amended to read:


128C.24 LEAGUE FUNDS TRANSFER.

deleted text begin Beginningdeleted text end new text begin (a) Everynew text end July 1, deleted text begin 2007,deleted text end the Minnesota State High School League deleted text begin shall annuallydeleted text end new text begin
mustnew text end determine the sales tax savings attributable to section 297A.70, subdivision 11a, and
annually transfer that amount to a nonprofit charitable foundation created for the purpose
of promoting high school extracurricular activities. The funds must be used by the foundation
to make grants to fund, assist, recognize, or promote high school students' participation in
extracurricular activities. The first priority for funding will be grants for scholarships to
individuals to offset athletic fees. The foundation must equitably award grants based on
considerations of gender balance, school size, and geographic location, to the extent feasible.

new text begin (b) This section expires July 1, 2037.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end

Sec. 2.

Minnesota Statutes 2024, section 297A.70, subdivision 11a, is amended to read:


Subd. 11a.

Minnesota State High School League tickets and admissions.

new text begin (a) new text end Tickets
and admissions to games, events, and activities sponsored by the Minnesota State High
School League under chapter 128C are exempt.

new text begin (b) This section expires July 1, 2037.
 new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end

Sec. 3.

Laws 2017, First Special Session chapter 1, article 3, section 4, the effective date,
is amended to read:


EFFECTIVE DATE.

This section is effective for sales and purchases made after June
30, 2017deleted text begin , and before July 1, 2027deleted text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end

Sec. 4.

Laws 2017, First Special Session chapter 1, article 3, section 26, the effective date,
is amended to read:


EFFECTIVE DATE.

This section is effective for sales and purchases made after June
30, 2017deleted text begin , and before July 1, 2027deleted text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
 new text end