SF 3152

Introduction - 94th Legislature (2025 - 2026)

Posted on 05/06/2025 09:31 a.m.

A bill for an act
relating to taxation; charitable gambling; appropriating money to the Minnesota
Sports Facilities Authority contingent on certain revenues from the conduct of
electronic pull-tabs; amending Minnesota Statutes 2024, section 297E.02, by
adding a subdivision.

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

Section 1.

Minnesota Statutes 2024, section 297E.02, is amended by adding a subdivision
to read:

new text begin Subd. 3a. new text end

new text begin Appropriation; stadium improvements. new text end

new text begin (a) By March 15, 2026, and each
year thereafter, the commissioner, in consultation with the commissioner of management
and budget, must calculate the difference between:
new text end

new text begin (1) the amount of revenue from the tax imposed under subdivision 6, after the disposition
under subdivision 3, paragraph (a), and the appropriation under subdivision 3, paragraph
(c), attributable to the conduct of electronic pull-tabs in the immediately preceding fiscal
year; and
new text end

new text begin (2) the amount of revenue from the tax imposed under subdivision 6, after the disposition
under subdivision 3, paragraph (a), and the appropriation under subdivision 3, paragraph
(c), attributable to the conduct of electronic pull-tabs in the base year.
new text end

new text begin (b) If the amount calculated under paragraph (a) is greater than zero, ... percent of the
amount calculated under paragraph (a), up to the maximum amount, is annually appropriated
by August 1, 2026, and each year thereafter, from the general fund to the Minnesota Sports
Facilities Authority for stadium improvements.
new text end

new text begin (c) Beginning July 1, 2026, and each year thereafter, the commissioner must adjust the
maximum amount in paragraph (d) as provided in section 270C.22. The statutory year is
taxable year 2025. The amounts as adjusted must be rounded down to the nearest $50
amount.
new text end

new text begin (d) For purposes of this section:
new text end

new text begin (1) "base year" means fiscal year 2024;
new text end

new text begin (2) "maximum amount" means $20,000,000; and
new text end

new text begin (3) "stadium" has the meaning given in section 437J.03, subdivision 8.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2025.
new text end