Extends the availability of the employer child care expenditure tax credit through July 1, 2027. Adds a representative of an out-of-school-time program to the membership of the early learning advisory committee (ELAC). Provides that a licensed child care center may maintain for each of a specified range of ages: (1) a staff to child ratio that is greater than or equal to the lowest staff to child ratio allowed for that age range under the laws of Illinois, Kentucky, Michigan, and Ohio (bordering states); and (2) a group size that is less than or equal to the highest group size allowed for that age range under the laws of the bordering states. Requires the office of the secretary of family and social services (office) to post on the office's website not later than December 1 of each year the staff to child ratio and group size that a licensed child care center may maintain for the next calendar year. Provides that if the office has received at least five applications from child care providers wishing to participate in the micro center pilot program (pilot program) but has selected less than five applicants for participation in the pilot program, the office shall select additional applicants for participation in the pilot program such that at least five child care providers are participating in the pilot program. Requires the office to adopt interim rules not later than July 1, 2025, to implement the recommendations issued by ELAC.

Statutes affected:
Introduced Senate Bill (S): 6-3.1-39.5-3, 6-3.1-39.5-15, 12-17.2-3.8-5
Senate Bill (S): 6-3.1-39.5-3, 6-3.1-39.5-15, 12-17.2-3.8-5
Engrossed Senate Bill (S): 6-3.1-39.5-15, 12-17.2-3.8-5