Cannabis gross receipts tax proceeds usage modification provision and cannabis youth grant program establishment

This bill modifies how Minnesota allocates cannabis tax revenue. It directs 10% of the 80% of cannabis gross receipts tax going to the general fund (totaling 8% of the tax) to a new Cannabis Youth Grant Program. The program funds youth initiatives focused on prevention, skill-building, and community engagement - including after-school programs, peer education, and restorative justice projects in communities disproportionately impacted by cannabis criminalization. Grant recipients must demonstrate how their programs prevent early cannabis use, improve mental health, and build leadership skills. The state must report annually on grant allocations and outcomes to legislative committees.