Under existing law, credits against state imposed taxes are provided to employers for providing certain benefits to employees. This bill would provide a tax credit for employers in an amount corresponding to costs incurred for childcare provided to children of employees. This bill would provide a tax credit for owners of childcare facilities in an amount corresponding to the number of children attending and the quality of the facility as determined by the Department of Human Resources. This bill would also require the Department of Revenue to adopt rules and procedures to implement these tax credits.