Income tax; authorize credit for certain child care expenses, child care centers and child care teachers and directors.

HB 227 creates three refundable income tax credits in Mississippi. It provides parents with up to $750 per child for qualifying child care expenses (for children under 6 attending DHS-certified centers for at least 8 months), centers with up to $15,000 (standard) or $20,000 (comprehensive) based on enrollment, and teachers/directors with $750 (standard centers) or $1,000 (comprehensive centers). Eligibility requires income below 400% of the federal poverty level for parents, DHS certification for centers, and 9+ months of employment for staff. The credits are refundable, meaning recipients receive cash payments even if they owe no income tax.