Tax credit for employer provided child care.
Establishes a state tax credit for a taxpayer that makes qualified child care expenditures or qualified child care resource and referral expenditures in providing child care to the taxpayer’s employees. Provides that the maximum amount of the credit for each taxable year is equal to 50% of the taxpayer’s qualified child care expenditures or qualified child care resource and referral expenditures for the taxable year. Provides for recapture of certain amounts due to cessation of operation of a child care facility or a change in ownership of a child care facility.
Senate Bill 375
Child care assistance.
Requires the family and social services administration (FSSA) to develop a schedule for
child care and development fund reimbursement of child care providers under which the highest rate does not differ from the lowest rate by more than 50%. Provides that children who are three years of age are eligible for the On My Way Pre-K program.
Senate Bill 367
Child care for military families.
Allows the family and social services administration to provide grants to assist licensed child care centers located near military bases in obtaining the national accreditation necessary for participation in a federal Military Child Care in Your Neighborhood fee assistance program.
