Relating to taxation; establishing a MinnesotaCare subsidized health insurance account in the general fund, requiring the commissioner of finance to credit to the account tobacco litigation settlement payments received by the state, restricting use of money in the account to expenditures associated with the MinnesotaCare program; providing an income tax subtraction for personal and dependent exemptions, requiring annual commissioner of revenue inflation adjustments; providing a refundable income tax credit for children in lieu of the dependent exemption subtraction, requiring inflation adjustments; adopting a single factor sales apportionment formula for corporate franchise tax purposes; expanding the sales tax exemption for sales to local government units; repealing the health insurance company gross premium and MinnesotaCare provider gross earnings taxes and the health care access fund, requiring the commissioner of finance to transfer money in the health care access fund to the MinnesotaCare subsidized health insurance account in the general fund (ra)