Certain sales and use tax collections allotment to the Minnesota Amateur Sports Commission

This bill redirects specific sales and use tax collections (from section 297A.94, paragraph m) to the Minnesota Amateur Sports Commission. The funds are designated solely for deferred maintenance costs at the National Sports Center in Blaine, as determined annually by the Department of Administration. If no maintenance costs are identified each year, the funds revert to the general fund. It modifies existing tax allocation rules without creating new taxes or broad policy changes.