Income tax credit; revise for employers providing dependent child care or child care stipends.

SB 2867 modifies Mississippi's income tax credit for employers offering dependent child care benefits. It caps the annual credit at $3,000 per child (down from potentially higher amounts) and requires employers to certify details like employee names, stipend amounts, and the licensed status of child care providers to the Department of Revenue. The bill applies to employers providing direct payments to licensed Mississippi child care facilities or stipends for employee children during work hours. It clarifies that credits cover eligible expenses like facility costs or stipends but cannot be used for expenses already deducted elsewhere.