Exempts child care providers from the business and occupation tax for care of children under 13 or under 19 with special needs.

The bill amends the business and occupation tax to exempt child care providers from the tax for care of children under 13 years of age or under 19 years of age with verified special needs. The exemption applies only to those primarily engaged in the business of providing child care and lasts until January 1, 2035.

Exempts child care providers from the business and occupation tax for care of children under 13 or under 19 with special needs.

The bill amends the business and occupation tax to exempt child care providers from the tax for care of children under 13 years of age or under 19 years of age with verified special needs. The exemption applies only to those primarily engaged in the business of providing child care and lasts until January 1, 2035.