The At-Home Infant Care Program Act establishes a new program within the Department of Children and Youth to provide financial assistance to eligible caretaker parents who choose to stay home full-time to care for children under two years of age. The bill defines key terms such as "caretaker parent," "infant," and "toddler," and sets eligibility criteria based on the age of the caretaker parent, the child, and income limits aligned with existing publicly funded child care programs. It outlines the application process, conditions for financial assistance, and allows other family members to work or pursue education while receiving support. Additionally, the bill amends section 5747.01 to exempt payments received under this program from state income tax and mandates the Department of Children and Youth to promote the program and establish joint enrollment procedures with the Help Me Grow program.

The bill also introduces various tax provisions, including allowing taxpayers to substitute "two-thirds" for "five-sixths" in certain tax calculations if their income tax withholding increases significantly. It specifies deductions for military service, organ donation expenses, and contributions to homeownership savings accounts, as well as for amounts received under the At-Home Infant Care Program. The bill clarifies definitions related to business and nonbusiness income, ensuring proper categorization for tax purposes, and repeals the existing section 5747.01, indicating a significant overhaul of tax provisions. Furthermore, it requires the Director of Children and Youth to certify funding for the At-Home Infant Care Program by July 1, 2026, to support its implementation and public awareness initiatives.

Statutes affected:
As Introduced: 5747.01