Relating to a franchise tax credit for certain child-care centers that increase their capacity to care for children.

HB 5273 creates a franchise tax credit for licensed child-care centers in Texas that expand their capacity to care for more children. To qualify, centers must be certified in the Texas Rising Star Program and increase their capacity by 25% or more. The credit amount equals 50% of additional salary costs for 25-49% capacity growth, 75% for 50-74% growth, and 100% for 75% or greater growth. This policy directly benefits licensed child-care centers that expand operations, aiming to increase statewide child-care availability through tax incentives.