Income tax; revise credit for employers providing dependent/child care for employees.

Expanded eligible entities to include governmental agencies, accrediting agencies, or other entities in addition to licensed or registered child care providers

Increased minimum child care stipend requirement from $2,000 to $6,000 per child

Added facility enrollment requirements: minimum 6 children age 12 or under, or must serve 5 or fewer children/elderly adults in approved family care homes

Added provisions for serving children over 12, adult relatives, and dependents with disabilities in community-based or employment site facilities

Modified certification requirements to include additional entity types and expanded information requirements for Department of Revenue

Added Section 2 protecting pre-existing tax claims and assessments before the act's effective date

Added Section 3 specifying the act takes effect January 1, 2026