The proposed legislation, titled the "Early Childhood Education Workforce Quality Incentive Act," aims to establish an income tax credit for certain early childhood education workers in Arkansas. This credit is designed for program directors, teachers, and instructional staff who are employed in early childhood education programs that meet the Better Beginnings quality rating system and earn less than the state's minimum salary for K-12 public school teachers. The bill outlines specific credit amounts based on the educational qualifications of the workers, ranging from $1,800 for those with a Child Development Associate certification to $3,000 for those with a bachelor's degree or higher in early childhood education or a related field.

Additionally, the bill stipulates that if the tax credit exceeds the taxpayer's income tax liability, the excess amount will be refunded. To claim the credit, taxpayers must submit an attestation form with their income tax return, verifying their eligibility. The provisions of this act will take effect for tax years beginning on or after January 1, 2025.