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; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 35A-3-203, 59-10-1002.2
Amended 2/21/2025 10:02:224: 59-10-1002.2
Substitute #1: 59-10-1002.2