Relating to taxation ARTICLE 1 - INDIVIDUAL INCOME TAXProviding an income tax subtraction for married joint filers; reducing individual income tax rates and modifying the brackets, requiring certain inflation adjustments; increasing the dependent care credit and providing a separate filing for married couples filing joint returns; providing a marriage penalty credit, specifying a certain commissioner of revenue tables construction and availability requirement; reducing the alternative minimum tax (AMT) on preference items and modifying the exemption amount ARTICLE 2 - PROPERTY TAXIncreasing the property tax valuation limit for first tier of residential and agricultural homestead property; increasing the education homestead credit, repealing a certain commissioner of revenue adjustment requirement; modifying the tax base differential to reflect the change in the valuation of homestead property for homestead and agricultural credit aid (HACA) purposes; increasing the percentage of rent constituting property taxes for property tax refund purposes; appropriating money to the commissioner of children, families and learning to fund an annual reduction in the statewide general education property tax levy ARTICLE 3 - SALES TAXEliminating the allocation of a certain percentage of the positive unrestricted budgetary general fund balance to the property tax reform account; modifying the sales tax, providing for a rate reduction based on certain positive fund balance forecasts ARTICLE 4 - TRANSPORTATION FINANCING Reducing the maximum registration tax on passenger automobiles; creating the Minnesota transportation trust fund and county and municipal transportation accounts within the fund, providing for funding and allocation of the accounts for county and city highway and transit purposes;modifying the allocation of proceeds from the sales tax on motor vehicles, providing for crediting to the general and transportation trust funds and proposing an amendment to the Minnesota constitution, article XIV to require a certain percentage of the sales tax on motor vehicles to be credited to the transportation trust fund for highway and transit purposes; requiring the commissioner of finance to transfer certain amounts from the general fund to the highway user tax distribution fund on certain dates (mk)