Exhibit A

The State's principal portion of the financing shall be covered by the incremental state tax revenues generated by the construction of the Ballpark and the Twins operation and presence in Minnesota. Beginning the tax year immediately following the first ten year period of occupancy of the Ballpark and at the expiration of every ten year period thereafter, the Incremental Tax Credit (described below) shall be calculated. If the State's share of the principal portion of the debt service exceeds the Incremental Tax Credit for any ten year period, the Twins shall pay the amount of such shortfall as additional rent which shall be used by the City to reimburse the State for the amount of the shortfall. The Twins obligation to cover shortfalls in incremental state tax revenues is based on the tax laws of the State as of July, 1999. In the event that such tax laws are changed during the term of the Lease in a manner that reduces the amount of the Incremental Tax Credit, the Incremental Tax Credit shall be calculated using the tax laws of the State as of July, 1999.

The Incremental Tax Credit shall be the sum of:

1. The credits available for the first ten-year period of occupancy or lease shall be the amount by which the available credits (described below) exceed the product of the Base Line Tax amount (defined below) multiplied by 7.5. The credits available for each subsequent ten-year period of occupancy shall be the amount by which the available credits (described below) exceed the product of the Base Line Tax amount multiplied by 10. Available credits include all of the following:

a. An amount equal to all corporate net income tax, capital stock and franchise tax and personal income tax related to the ownership and operation of the Twins:

b. An amount equal to:

i. All personal income tax withheld from its employees by the Twins;

ii.. All personal income tax withheld from the employees of any provider of events at, or services to, or any operator of an enterprise in, a facility or facility complex; and

iii. All personal income tax to which the State would be entitled from performers or other participants, including visiting teams, at an event or activity at the facility.

c. An amount equal to all sales and use tax related to the operation of the Twins and the facility and enterprises developed as part of the facility complex. This clause includes sales and use tax paid by any provider of events or activities at, or services to, a facility, including sales and use tax paid by vendors and concessionaires and contractors at the facility.

d. An amount equal to all tax paid, by the Twins or by any provider of events or activities at, or services to, a facility, to the State related to the sale of any liquor, wine or malt or brewed beverage in the facility or facility complex.

e. The amount paid by the Twins or by any provider of events or activities at, or services to, a facility or facility complex of any new tax enacted by the State following the effective date of this chapter.

2. In addition to the credits available under paragraph 1, the Twins may credit an amount equal to one-third of the following, incurred prior to the occupancy of the facility:

a. All personal income tax withheld from personnel by the Twins or by a contractor or other entity involved in the construction of the facility; and

b. Sales and use tax paid on materials and other construction costs, whether withheld of paid by the Twins or other entity, directly related to the construction of the facility.

3. To the extent the amount of the credits available for a specific ten-year period under paragraphs 1 and 2 exceeds the State's share of the principal portion of the debt service for that period, the excess may be carried over and added to the amount of credits claimed under subparagraphs 1 and 2 for the following ten-year period. Any excess credit still remaining shall be carried over to subsequent ten-year periods until it is exhausted or until the expiration of the lease.

"Base Line Tax Amount" shall be the taxes referred to in paragraph 1 above for the year 1999.