Minnesota 2023-2024 Regular Session

Minnesota Senate Bill SF4430

Introduced
2/29/24  

Caption

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

Impact

If enacted, this bill will modify existing Minnesota statutes related to property tax refunds, specifically adding provisions applicable to child care facilities. It will enhance the financial viability of these services by reducing operational expenses tied to rental costs. This legislative change is aimed at alleviating the challenges faced by providers in maintaining affordable child care options for families, particularly in areas with high demand for child care services.

Summary

SF4430 establishes a property tax refund program specifically designed for child care providers that rent their facilities. The bill aims to offer financial relief by allowing eligible child care facilities to claim a refund equivalent to ten percent of their gross rent. This initiative is intended to support child care providers, particularly nonprofit organizations that qualify under the tax code, helping them manage the financial burdens associated with renting property to operate their services. The bill details the requirements for eligibility and the process for claiming refunds, which must be filed in the subsequent calendar year after rent payment.

Contention

Notable discussions around SF4430 may arise regarding the allocation of state funds to support the refund program, as well as concerns about whether the proposed financial assistance adequately addresses the needs of child care providers across varying regions, particularly in urban versus rural settings. Various stakeholder groups may express differing opinions on the sufficiency of the ten percent refund and the overall impact of the bill on the child care landscape in Minnesota.

Companion Bills

MN HF3605

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

Previously Filed As

MN HF3605

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 HF805

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

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 HF2904

Property tax refund program converted to refundable income tax credit.

MN HF3543

Additional property tax refund converted to refundable income tax credit.

MN SF4261

Additional property tax refund conversion into a refundable income tax credit authorization

MN SF339

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

MN SF1551

Licensed in-home child care providers property tax credit establishment and appropriation

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 HF4840

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

MN SF4803

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

MN SF2399

Department of Children, Youth, and Families establishment; children's cabinet modification; appropriating money