MN SF3790

Establishes the Great Start Affordability Scholarship program to help families pay no more than 7% of annual income for early child care and learning for children from birth to kindergarten entry.

Families with income below 150% of state median income are eligible; scholarship amounts are based on family income with a minimum of $25 per month per child, paid prospectively to eligible programs starting no later than September 1, 2024.

Scholarships continue annually until a child enters kindergarten if families comply with renewal requirements and funds are available; programs must use scholarship revenue to supplement, not replace, federal funding.

Authorizes the Department of Revenue to disclose minimum tax return information to the Department of Education to verify income eligibility for early child care and learning benefits programs.

Creates a transition plan by July 1, 2028 to consolidate families currently receiving early learning scholarships, child care assistance, and Great Start affordability scholarships into a unified program; responsibilities and funding transfer to the Department of Children, Youth, and Families once operational.