This bill proposes the establishment of a property tax refund program for child care providers who rent their child care facilities in Minnesota. It amends Minnesota Statutes section 290A to define "eligible child care property" as qualifying for gross rent considerations and allows certain property tax refunds for renters operating licensed child care businesses. The bill grants the state tax commissioner authority to adjust rent amounts if determined excessive and ensures specific rental payments for child care facilities can be considered for tax refund eligibility. Additionally, the bill includes a reporting requirement and appropriates funds to implement the program.