Boundary Waters Canoe Area staffing grants appropriation

This bill appropriates $250,000 from the general fund for fiscal year 2026 to provide grants to businesses in communities bordering the Boundary Waters Canoe Area. The grants help cover costs for hiring staff to issue visitor entry permits, with each business eligible for up to $15,000 on a first-come, first-served basis. The funds are structured as a "subtraction" for tax purposes and excluded from taxable income under Minnesota law. It directly affects local businesses near the Boundary Waters Canoe Area by supporting their operational costs for permit services.