H.B. No. 3191 is a legislative initiative aimed at improving child care accessibility in Texas through various programs and incentives. The bill introduces a new Section 302.0064 in the Labor Code, which requires the Texas Workforce Commission to create a comprehensive web page with resources for employers to assist their employees who are parents in accessing child care. Additionally, the bill establishes Chapter 318, which outlines an employer child-care contribution partnership program that incentivizes employers to contribute to their employees' child-care costs, with a state match for contributions. The program mandates that employers contribute a minimum of $1,200 per year for each eligible employee and includes provisions for a dedicated fund to support these initiatives, ensuring that at least 25% of the funds are allocated to smaller employers.

The bill also establishes a Child-Care Innovation Pilot Program to enhance the availability of quality child care by fostering partnerships between local employers and child-care providers. It includes provisions for grants to eligible child-care providers, requiring them to meet specific accreditation criteria. Furthermore, a tax credit is introduced for taxable entities contributing to employee child-care expenses, capped at $3,600 per child and limited to $25 million in credits per fiscal year. The bill mandates that the Texas Workforce Commission post specific information on its website by February 1, 2026, and empowers the comptroller to establish rules for the administration of the tax credits. The effective date of the bill is set for September 1, 2025, with certain provisions taking effect on January 1, 2026.

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