Relating to the income tax; creating the "Rural Minnesota Catch-Up +Credit" on a temporary basis to provide for economic growth in rural counties of +the state; providing a refundable income tax credit for employers creating and +retaining certain qualifying jobs, defining eligible county and qualifying job; specifying certain job creation and credit application requirements +for credit qualification purposes; requiring eligible counties to periodically +award the credits, specifying certain notice publication and applicant +selection requirements, criteria; setting a limit on total credits per eligible+ county, allowing carryover of unawarded amounts; requiring the commissioner +of revenue to prescribe the manner of issuing and claiming the credit and to +report to the legislature by a certain date on the credits claimed and on the +feasibility and benefit of continuing the program, authorizing consultation with the commissioners of economic security and trade and economic development+ (DTED) in preparing the report (ra)