Authorizes the "Child Care Contribution Tax Credit Act", the "Employer-Provided Child Care Assistance Tax Credit Act", and the "Child Care Providers Tax Credit", relating to tax credits for child care

HB 215 creates tax credits for individuals and businesses that donate to child care providers or qualifying nonprofits supporting child care services. It allows a 75% credit (up to $200,000 annually) against state tax liability for verified donations used to improve child care access for children 12 and younger, particularly in "child care deserts" (areas with high poverty, low income, or limited provider access). Donors must receive verification from providers or nonprofits, who must use funds solely for child care purposes and report to the state. The credit applies to contributions for facility improvements, staff training, or services, but not for direct care purchases or ineligible purposes.