Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas HB1435: TO AMEND THE LAW CONCERNING INCOME TAX CREDITS FOR CHILD CARE; TO AMEND THE INCOME TAX CREDIT FOR EMPLOYER-PROVIDED CHILD CARE; TO PROVIDE AN INCOME TAX CREDIT FOR LICENSED CHILDCARE PROVIDERS; AND TO DECLARE AN EMERGENCY
Status: Failed, May 5, 2025
What the bill says
An act to be entitled an act to amend the law concerning income tax credits related to child care; to amend the income tax credit for employer-provided child care; to provide an income tax credit for licensed childcare providers; to declare an emergency; and for other purposes. subtitle to amend the law concerning income tax credits for child care; to amend the income tax credit for employer-provided child care; to provide an income tax credit for licensed childcare providers; and to declare an emergency.
From the introduced text:
An Act To Be Entitled AN ACT TO AMEND THE LAW CONCERNING INCOME TAX CREDITS RELATED TO CHILD CARE; TO AMEND THE INCOME TAX CREDIT FOR EMPLOYER-PROVIDED CHILD CARE; TO PROVIDE AN INCOME TAX CREDIT FOR LICENSED CHILDCARE PROVIDERS; TO DECLARE AN EMERGENCY; AND FOR OTHER PURPOSES. Subtitle TO AMEND THE LAW CONCERNING INCOME TAX CREDITS FOR CHILD CARE; TO AMEND THE INCOME TAX CREDIT FOR EMPLOYER-PROVIDED CHILD CARE; TO PROVIDE AN INCOME TAX CREDIT FOR LICENSED CHILDCARE PROVIDERS; AND TO DECLARE AN EMERGENCY. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code § 6-45-109(b), concerning certification of childcare facilities by the Division of Child Care and Early Childhood Education, is amended to read as follows: (b) Upon certification of the childcare facilities, the division shall provide a listing of all certified facilities and their certification numbers to the Secretary of the Department of Finance and Administration for the purpose of the income tax credit or refund provided for in §§ 26-51-502 and 26-51-507. SECTION 2. Arkansas Code § 20-78-205(d), concerning the Division of *JLL149* 02-27-2025 11:22:33 JLL149 As Engrossed: H2/26/25 H2/27/25 HB1435 Child Care and Early Childhood Education, is amended to read as follows: (d)(1) The Division of Child Care and Early Childhood Education shall create and make available on the its …