SF 2831 Minnesota Senate · 2025-2026 Regular Session

Minnesota State High School League tickets and admissions sales tax savings extension provision

This bill extends the sales tax exemption for Minnesota State High School League event tickets and admissions through 2037. It requires the League to annually transfer the sales tax savings from this exemption to a charitable foundation. The foundation must use these funds to provide grants - prioritizing athletic fee scholarships - to support student participation in high school extracurricular activities, with equitable distribution based on gender balance, school size, and location. The extension applies to all existing provisions under sections 128C.24 and 297A.70, which previously expired July 1, 2037.
Bill status in committee 1 of 4 stages cleared
Introduction
Mar 2025
Committee Review
Floor Vote
Governor
Introduced Mar 20, 2025 Last action Mar 11, 2026
Maddy AI version diff · 1 comparison

What changed between versions

Introduction 1st Engrossment · 3 edits · Mar 11, 2026
MINOR
The bill's title was updated to reflect its current status as the 1st Engrossment. The primary substantive change shortens the expiration date for two specific tax provisions from July 1, 2037, to July 1, 2035, meaning these temporary tax benefits will end two years earlier than originally planned.
Scope change
The bill's scope regarding the duration of specific tax exemptions and fund transfers has been reduced.
TIMELINE

The expiration date for the requirement to transfer sales tax savings to a nonprofit foundation for high school extracurricular activities was changed from July 1, 2037, to July 1, 2035.

The expiration date for the tax exemption on tickets and admissions to Minnesota State High School League events was changed from July 1, 2037, to July 1, 2035.

TECHNICAL

The document header was updated to change the version from 'Introduction' to '1st Engrossment' and the posted date was updated from March 10 to March 12, 2026.

Floor votes

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Full legislative history

Actions timeline

Total actions
3
Key actions
1
Committee
2
Mar 11, 2026
Upper · Passed
Comm report: To pass as amended and re-refer to Taxes
upper
Mar 20, 2025
Committee
Referred to Education Policy
upper
Mar 20, 2025
Introduced
Introduction and first reading
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Steve Cwodzinski
Steve Cwodzinski
DDemocratic-Farmer-Labor
MN
49