Establishes a child care tax credit

This bill creates a 25% state tax credit for eligible families paying for child care. It directly affects resident taxpayers with qualifying children under 13 (or disabled children) who need care to work, seek employment, or attend school. The credit covers 25% of documented child care expenses, excluding care provided by parents (unless in a certified facility or parent is unable) or by children over 19. The credit applies to taxable years starting January 1, 2026.