Relating to taxationARTICLE 1- INDIVIDUAL INCOME TAXES Providing an income tax subtraction for a certain percentage of adjusted net capital gains; reducing individual income tax rates and adjusting the brackets, providing for certain inflation adjustments; reducing the alternative minimum tax rate; repealing the marriage penalty credit ARTICLE 2 PROPERTY TAXESReducing the property tax classification rates for certain commercial industrial and apartment property and modifying the education homestead creditARTICLE 3 - MINNESOTACARECreating a MinnesotaCare subsidized health insurance account in the general fund, requiring the commissioner of finance to credit to the account tobacco settlement payments received by the state, restricting use of money in the account to expenditures associated with the MinnesotaCare program and crediting investment earnings to the account; requiring the commissioner to transfer money in the health care access fund to the MinnesotaCare subsidized health insurance account by a certain date; repealing the insurance company gross premium and MinnesotaCare provider taxes and the health care access fund (ra)