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

SF 1634 creates a property tax refund program for nonprofit child care providers that rent facilities. It provides a 10% refund on gross rent paid for "eligible child care property" (the portion of rented space used for licensed child care) to qualifying providers operating under Minnesota Rules chapters 9502 or 9503 and accepting state child care assistance. To qualify, the provider must be a 501(c)(3) nonprofit, and the refund applies only to cash rent payments made in 2024 or later. Providers must apply to the commissioner in the year following rent payment. This bill amends Minnesota Statutes sections 290A.03 and 290A.04 to establish these definitions and the refund mechanism.