This bill enacts an income tax credit for employer-provided child care.
This bill:
- enacts nonrefundable corporate and individual income tax credits for employer-provided child care;
- creates a process for an employer to obtain a certificate from the Office of Child Care to claim the tax credit; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 35A-3-203, 59-10-1002.2