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

SF 339 establishes a property tax credit for licensed in-home child care providers in Minnesota. It provides a 50% credit on the net property tax owed for qualifying homes used to operate family day care programs (including the house, garage, and surrounding one acre of land), after subtracting other applicable credits. The credit applies to property taxes payable starting in 2026, with reimbursements paid to local taxing jurisdictions by the commissioner of revenue. This directly benefits licensed providers operating child care from their primary residence. The bill appropriates funds annually from the general fund to cover these tax credit payments.