Income tax; authorize credits for certain child care expenses and for Pre-K providers for care of certain children.

SB 2813 would have created two income tax credits in Mississippi: one for taxpayers paying child care expenses for prekindergarten (Pre-K) at participating providers, and another for Pre-K providers themselves. Taxpayers could claim a credit equal to their child care costs paid to Pre-K providers enrolled in the Early Learning Collaborative Act, while providers would receive $1,500 per average monthly child enrolled. The bill applied specifically to children under 5 who hadn't entered kindergarten, affecting families with young children and Pre-K programs. However, the bill died in committee on February 26, 2025, and did not become law.