This legislative bill proposes a change to the Minnesota taxation laws by allowing taxpayers to subtract day care costs from their taxable income. Specifically, it amends Section 290.0132 of the Minnesota Statutes to include a provision for a tax subtraction for the amount paid for day care in a taxable year to a licensed childcare program. However, this subtraction only applies to the amount that exceeds any dependent care assistance already excluded from the taxpayer’s gross income under federal tax law. This bill aims to provide financial relief to taxpayers by reducing their taxable income in relation to their child care expenses.