This bill establishes a state child care subsidy program administered by the Department of Health and Human Services. It mandates that the department provide child care assistance to families with incomes between 130% and 400% of the federal poverty level starting October 1, 2026. The bill outlines requirements for child care providers, including compliance with criminal history checks and a sliding-scale methodology for determining assistance based on household income. Additionally, it specifies that a payroll tax of 0.52% will fund the program, with a defined payment ratio between employers and employees.

The legislation also includes provisions for accommodating eligible household members who work in licensed child care programs, ensuring they are not primary caregivers for their own children while receiving assistance. The department is tasked with adopting rules and regulations to implement these provisions. Furthermore, the bill emphasizes that the highest level of child care assistance will be provided to qualified apprentice workers involved in registered apprenticeship programs in Nebraska.