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

HB 257 creates multiple income tax credits in Mississippi to support child care access and providers. It allows eligible parents with children under 6 at certified child care centers to claim up to $750 per child annually (based on income limits). Child care centers qualify for credits up to $15,000 (standard) or $20,000 (comprehensive) based on enrolled children, while teachers/directors at these centers can claim $750-$1,000 annually. Donors to certified centers may also claim credits up to $5,000. All credits are refundable, meaning recipients can receive payments even if they owe no tax.