Minnesota SF5101: Sports and events reimbursement program establishment

What the bill says

A bill for an act relating to taxation; establishing a sports and events reimbursement program; requiring reports; amending Minnesota Statutes 2024, sections 168E.09, subdivision 2, by adding a subdivision; 290.62; 295.75, subdivision 11, by adding a subdivision; 295.81, by adding a subdivision; Minnesota Statutes 2025 Supplement, sections 295.81, subdivision 10; 297A.94; proposing coding for new law in Minnesota Statutes, chapters 116J; 270C.

From the introduced text, April 10, 2026:

A bill for an act relating to taxation; establishing a sports and events reimbursement program; requiring reports; amending Minnesota Statutes 2024, sections 168E.09, subdivision 2, by adding a subdivision; 290.62; 295.75, subdivision 11, by adding a subdivision; 295.81, by adding a subdivision; Minnesota Statutes 2025 Supplement, sections 295.81, subdivision 10; 297A.94; proposing coding for new law in Minnesota Statutes, chapters 116J; 270C. Section 1. new text begin [ADDED: [116J.8753] SPORTS AND EVENTS REIMBURSEMENT PROGRAM.] new text end new text begin [ADDED: Subdivision 1.] new text end new text begin [ADDED: Definitions.] new text end new text begin [ADDED: (a) For purposes of this section, the following terms have the meanings given.] new text end new text begin [ADDED: (b) "Account" means the sports and events reimbursement program account.] new text end new text begin [ADDED: (c) "Event" means any of the following and includes any activity related to or associated with the following:] new text end new text begin [] new text end new text begin [] new text end new text begin [] new text end new text begin [] new text end new text begin [] new text end new text begin [] new text end new text begin [] new text end new text begin [] new text end new text begin [] new text end new …

Read the full official text

Sponsors

• Jeremy Miller (R) · primary sponsor
• Ann Rest (D)
• John Jasinski (R)
• Karin Housley (R)
• Nick Frentz (D)

Latest actions

1. April 22, 2026: Author added Frentz
2. April 13, 2026: Referred to Taxes
3. April 13, 2026: Introduction and first reading

Common questions

What is SF5101?

SF5101 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Sports and events reimbursement program establishment.

What does SF5101 do?

In its own words: A bill for an act relating to taxation; establishing a sports and events reimbursement program; requiring reports; amending Minnesota Statutes 2024, sections 168E.09, subdivision 2, by adding a subdivision; 290.62; 295.75, subdivision 11, by adding a subdivision; 295.81, by adding a subdivision; Minnesota Statutes 2025 Supplement, sections 295.81, subdivision 10; 297A.94; proposing coding for new law in Minnesota Statutes, chapters 116J; 270C.

What is the status of SF5101?

In committee as of April 22, 2026. Latest action: Author added Frentz (April 22, 2026).

Who sponsored SF5101?

Jeremy Miller (R), with 4 co-sponsors.

Where is the official record for SF5101?

On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF5101&y=2025&ssn=0&b=senate