Establishing an employer subsidized health coverage program for children under a certain age from certain low income families otherwise eligible for MinnesotaCare except for the availability of employer subsidized dependent health coverage, specifying eligibility for subsidized premium payments and certain minimum coverage requirements; regulating and providing for the payment of premiums to the employer; requiring the commissioner of human services to pay the employer the difference between the premiums paid by the employee and the cost of the employee share of the health coverage and to pay copayments, deductibles or coinsurance to the health care provider; providing for application for the program and for renewal; providing for payment of an application fee to local insurance agents referring eligible families to the MinnesotaCare program in the process of determining eligibility under the subsidized program; requiring the commissioner to seek federal approval (rla)