The bill amends Section 44-18-30 of the General Laws in Chapter 44-18, introducing a specific sales and use tax exemption for gross receipts from sales and uses related to licensed childcare centers. This addition provides a tax exemption for meals served in licensed childcare centers, thereby alleviating the financial burden on families utilizing these services. The act is scheduled to take effect on July 1, 2026, allowing time for relevant stakeholders to implement the changes.

Statutes affected:
7807: 44-18-30