This Minnesota House bill (H.F. No. 1384) proposes changes to the state's tax code to expand the dependent care credit and establish a new Great Start child care credit. The bill amends Minnesota Statutes, specifically sections related to individual income taxation.

Key provisions include: - Expanding the dependent care credit, which helps taxpayers with child care expenses. - Establishing the Great Start child care credit, a new tax benefit aimed at supporting child care affordability. - Adding a provision regarding dependent flexible spending accounts, specifying that for taxpayers claiming the dependent care credit, certain child care assistance excluded from gross income under federal law must be included as an addition for state tax purposes.

The bill aims to provide financial relief to families by improving access to child care and increasing tax benefits for child care expenses. It has been referred to the Committee on Children and Families Finance and Policy for further consideration.