Relating to employer incentive payments for child care for employees, including creating an employer child-care contribution partnership program and a franchise tax credit for taxable entities that make certain employer child-care contributions; authorizing a civil penalty.

SB 2164 creates a state program to help employers support employee child care costs. It establishes an "employer child-care contribution partnership program" where eligible employers can contribute to employee child care, and the state will match those contributions. Businesses making qualifying contributions may also receive a franchise tax credit. The bill requires the Texas Workforce Commission to set rules for eligibility, income verification, quality standards for child-care providers, and procedures for matching funds. It also authorizes civil penalties for violations of the program rules.