This legislative bill, introduced in the Minnesota House of Representatives, aims to support child care providers who rent their facilities by establishing a property tax refund program specifically for them. Essentially, the bill proposes amendments to several sections of the Minnesota Statutes related to taxation, particularly focusing on property tax refunds.

Key Points of the Bill:

1. It amends the definition of "gross rent" to now include rent paid by child care providers for facilities they rent. This inclusion means titled "eligible child care property" can now be considered in property tax refund calculations.

2. It addresses scenarios where the rent charged may not be at arm's length (meaning the transaction may not have occurred in an open market or between unrelated parties). If the rent paid is deemed excessive, the tax commissioner has the authority to adjust this rent to a more reasonable amount for tax purposes.

3. It clarifies that any amount paid for occupancy by a claimant in specific types of assessed properties, even if ownership is not in the claimant's name, should count towards 'property taxes payable' for tax refund purposes, where applicable.

By introducing these changes, the bill targets financial relief for child care providers by adjusting how their rent impacts their tax responsibilities. This move could potentially lower operating costs for providers and is accompanied by an appropriation of funds to support the implementation of this initiative, although the specific amount is not detailed in the text provided.