"Rural Minnesota Catch-Up Credit"; providing for economic growth in rural counties of the state by 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; setting a limit on total credits per eligible county; allowing carryover of unawarded amounts; requiring 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 commissioner of employment and economic development (DEED) in preparing the report; sunset provision
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