Relating to taxation; establishing a MinnesotaCare subsidized health insurance account in the general fund, requiring the commissioner of finance to credit certain tobacco settlement payments to the account and restricting the use of money in the account to MinnesotaCare program expenditures; repealing the health care access fund and the MinnesotaCare hospitals and health care providers gross earnings tax and the health insurance gross premium tax on health maintenance organizations (HMO), nonprofit health service plan corporations and community integrated service networks (CISN); providing an income tax subtraction for personal and dependent exemptions and a child care credit; adopting a single factor sales income apportionment formula for corporate franchise tax purposes; expanding the sales tax exemption for sales to local government units; requiring the commissioner of finance to transfer money remaining in the health care access fund to the subsidized health insurance account in the general fund; appropriating money to the commissioner of human services for medical assistance (MA) costs, requiring certain inflationary adjustments; repealing rural hospital financial assistance grants used to offset the impact of the hospital tax and the medical assistance hospital surcharge and division of cost requirements for the Hennepin county medical center and the university of Minnesota hospital (ra)