Charitable gambling; rates reduced and corresponding changes made to brackets for the combined net receipts tax.

HF 172 reduces tax rates for charitable organizations that operate gambling activities like bingo, raffles, and paddlewheels in Minnesota. It amends the combined net receipts tax schedule to lower the rates applied to the organizations' taxable income, with specific reductions across all income brackets. The bill also exempts sports-themed tipboards (where outcomes are based on professional sports) from this tax. These changes take effect July 1, 2025, directly lowering tax burdens for qualifying charitable groups.