Relating to a requirement that a person provide or contribute to the cost of child care for the person's employees in order to be eligible to receive a limitation on the taxable value of the person's property for school district maintenance and operations ad valorem tax purposes.

SB 489 requires businesses seeking property tax relief for school district maintenance to provide child care benefits for employees. Specifically, it mandates that applicants must either offer on-site licensed child care or pay at least 50% of employee child care costs for full-time workers at the project site. This requirement applies to businesses eligible for a property tax limitation under Texas law, directly affecting employers pursuing this tax benefit. The bill amends existing law to add this child care provision while maintaining other existing requirements like health benefits and wage standards.