MN HF1031

Creates an amateur sports account in the special revenue fund to receive sales and use tax revenue from purchases made at the National Sports Center in Blaine

Appropriates money from the account to the Minnesota Amateur Sports Commission for deferred maintenance costs at the National Sports Center, as determined annually by the Department of Administration's Facilities Condition Assessment

Requires unused funds to cancel to the general fund beginning September 1, 2025, if no deferred maintenance costs are identified in a given year

Amends Minnesota Statutes section 297A.94 to redirect the specified sales tax revenue from the general fund to the new amateur sports account

Effective date is for sales and purchases made after June 30, 2025