HB2409

Authorizes tax credits for contributions to child care providers, employer-provided child care assistance, and child care providers in underserved.

Authorizes three tax credits related to child care. The Child Care Contribution Tax Credit Act allows taxpayers to claim a credit for contributions made to child care providers. The Employer-Provided Child Care Assistance Tax Credit Act permits employers to claim a credit for contributions made to child care facilities for their employees. The Child Care Providers Tax Credit Act provides a tax credit for child care providers in areas with limited access to child care services, known as child care deserts. The credits are non-refundable and cannot be transferred or sold.