This bill modifies income tax credits for employer-provided child care.
This bill:
- defines terms;
- expands the nonrefundable corporate and individual income tax credit for employer-provided child care to apply to off-site child care facilities;
- increases the tax credit amount for certain small business employers, in relation to the employer's child care expenditures;
- repeals the requirement for an employer to have claimed the tax credit for construction expenditures in order to claim the tax credit for child care expenditures;
- requires the Governor's Office of Economic Opportunity to develop and maintain a webpage for employers to obtain information and resources regarding the tax credits; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 59-7-627, 59-10-1048
Substitute #1: 59-7-627, 59-10-1048
Enrolled: 59-7-627, 59-10-1048
Amended 2/19/2026 13:02:338: 59-7-627, 59-10-1048
Substitute #2: 59-7-627, 59-10-1048