H.B. 190: Child Care Business Tax Credit

About this bill

Signed by the governor on March 26, 2026. This bill modifies income tax credits for employer-provided child care.

• Defines terms
• Expands the nonrefundable corporate and individual income tax credit for employer-provided child care to apply to off-site child care facilities
• Increases the tax credit amount for certain small business employers, in relation to the employer's child care expenditures
• Repeals the requirement for an employer to have claimed the tax credit for construction expenditures in order to claim the tax credit for child care expenditures
• Requires the Governor's Office of Economic Opportunity to develop and maintain a webpage for employers to obtain information and resources regarding the tax credits
• Makes technical and conforming changes

Full bill page: steps, fiscal note and sponsors · Chief sponsor Jason E. Thompson