Minnesota 2023-2024 Regular Session

Minnesota House Bill HF3605

Introduced
2/13/24  

Caption

Property tax refund program established for child care providers that rent a child care facility, report required, and money appropriated.

Impact

The implementation of HF3605 will directly modify existing Minnesota Statutes by adding new subdivisions that detail the requirements and processes for the property tax refund. Eligible facilities must apply for the refund in the year following the rental payment and provide appropriate documentation to verify their claims. This legislative change is expected to enhance the sustainability of child care services by providing financial assistance, thereby contributing to the overall availability of child care options within the state.

Summary

House File 3605 is legislation aimed at providing economic support to child care providers in Minnesota by establishing a property tax refund program. Under this bill, eligible child care facilities, which include licensed centers and family day care homes operated by nonprofit organizations, are entitled to receive a refund equal to ten percent of the gross rent they pay for their facilities. This measure aims to alleviate some of the financial pressures faced by child care providers, which are crucial for supporting families and the workforce in Minnesota.

Contention

While HB3605 has garnered support for addressing the financial challenges of child care providers, potential points of contention may arise regarding the implementation and oversight of the refund process. Stakeholders may debate the sufficiency of the ten percent refund relative to the operating costs of child care facilities and the criteria for eligibility. Additionally, the impact of this financial support on overall property tax policy in Minnesota, and whether it leads to more significant state budget implications, could raise questions among fiscal conservatives and taxpayers.

Companion Bills

MN SF4430

Similar To Child care providers that rent a child care facility property tax refund program establishment and appropriation

Previously Filed As

MN SF4430

Child care providers that rent a child care facility property tax refund program establishment and appropriation

MN HF805

Property tax refund program established for child care providers that rent a child care facility, report required, and money appropriated.

MN SF1634

Child care providers property tax refund program for those that rent a child care facility establishment and appropriation

MN HF1653

Property tax refunds and individual income tax provisions modified, and renter's credit converted to refundable income tax credit.

MN SF45

Property tax refund program conversion to a refundable income tax credit authorization

MN HF3180

Minnesota refund program established, forecasted positive unrestricted general fund balances transferred to Minnesota refund account, criteria established for statutory sales tax refunds, reports required, and money appropriated.

MN HF2904

Property tax refund program converted to refundable income tax credit.

MN SF339

Licensed in-home child care provider property tax credit establishment; appropriating money

MN HF2565

Early childhood programs provided, and money appropriated.

MN HF3543

Additional property tax refund converted to refundable income tax credit.

Similar Bills

MN HF916

Tax expenditure provisions modified, and past tax expenditure purpose statements provided.

MN HF3284

REAL ID implementation law repealed.

MN SF3492

REAL ID implementation law repealer

MN HF20

Wage credits modified and reimbursement provided, general fund transfers authorized, unemployment insurance aid provided, report required, and money appropriated.

MN SF32

Wage credits modification and reimbursement provision; unemployment insurance aid establishment and appropriation

MN SF4803

Various independent school district construction projects sales and use tax exemption provision and appropriation

MN HF4840

Refundable sales and use tax exemptions provided for independent school district construction projects.

MN HF2320

Children's cabinet modified; Department of Children, Youth, and Families established; Department of Education, Department of Human Services, and Department of Public Safety responsibilities transferred to Department of Children, Youth, and Families; reports required; rulemaking authorized; and money appropriated.