E Relating to employment ARTICLE 1 - MINNESOTA WORKFORCE DEVELOPMENT FUND Creating the Minnesota workforce development fund under the administration of the job skills partnership board to provide grants and loans for training dislocated workers, farmers, health care workers, displaced homemakers, welfare to work candidates and the unemployed, creating the Minnesota workforce development account in the general fund for use by the board; replacing the workforce investment fund with the account, transferring the unobligated balance in the fund to the account, providing for deposit of employer assessments in the account and eliminating the reduction in employer assessments by the department of economic security required under certain unobligated balance conditions; requiring the office of strategic and long range planning to identify workforce training programs administered by state agencies and by a certain date to present a plan to the governor and the legislature for consolidation of the programs; repealing certain existing provisions providing for certain worker adjustment and support services, an early warning system, rapid and expeditious response to plant closings and substantial layoffs, prefeasibility studies and dislocation event services and retraining and targeted training grantsARTICLE 2 - JOB TRAINING PROGRAM CREDIT Providing an employer income tax credit for certain job training program expenditures, specifying job training program qualification requirements and requiring and providing for job skills partnership board issuance of credit certificates, credit to be refundable, appropriating money to the commissioner of revenue to pay the refunds, requiring the commissioner to prescribe the manner of claiming the credit; providing a Minnesota hope and lifetime learning income tax credit for individuals for certain post-secondary education expenses (mk, ja)