Establish the Child Care Cred Program

SB 32 creates Ohio's Child Care Cred Program, which shares child care costs equally among eligible employees, their employers, and the state's Department of Children and Youth (each paying one-third). It directly affects Ohio employees who live in the state, cannot use publicly funded child care, and are selected by their employer to participate. The program requires voluntary enrollment, sets eligibility rules for employees, employers, and licensed child care providers, and has the department manage payments and administration. The bill appropriates state funds specifically for this program to help reduce child care expenses for participating families.