Mississippi legislation · 2026 Regular Session
Mississippi HB113: Income tax; authorize credit for certain child care expenses, child care centers and child care teachers and directors.
Status: Failed, February 25, 2026
AN ACT TO AUTHORIZE AN INCOME TAX CREDIT FOR CERTAIN TAXPAYERS WHO INCUR CHILD CARE EXPENSES FOR A DEPENDENT CHILD TO ATTEND A CHILD CARE CENTER THAT IS QUALIFIED AS A STANDARD CHILD CARE CENTER OR COMPREHENSIVE CHILD CARE CENTER UNDER THE MISSISSIPPI DEPARTMENT OF HUMAN SERVICES VOLUNTARY CHILD CARE PROGRAM; TO PROVIDE FOR THE AMOUNT OF THE TAX CREDIT; TO AUTHORIZE A REFUNDABLE INCOME TAX CREDIT FOR A TAXPAYER WHO IS QUALIFIED AS A STANDARD CHILD CARE CENTER OR COMPREHENSIVE CHILD CARE CENTER UNDER THE MISSISSIPPI DEPARTMENT OF HUMAN SERVICES VOLUNTARY CHILD CARE PROGRAM; TO PROVIDE FOR THE AMOUNT OF THE TAX CREDIT; TO AUTHORIZE A REFUNDABLE INCOME TAX CREDIT FOR A TAXPAYER WHO IS EMPLOYED AS A TEACHER OR DIRECTOR WITH A CHILD CARE CENTER THAT IS QUALIFIED AS A STANDARD CHILD CARE CENTER OR COMPREHENSIVE CHILD CARE CENTER UNDER THE MISSISSIPPI DEPARTMENT OF HUMAN SERVICES VOLUNTARY CHILD CARE PROGRAM; TO PROVIDE FOR THE AMOUNT OF THE TAX CREDIT; AND FOR RELATED PURPOSES.
What the bill says
An act to authorize an income tax credit for certain taxpayers who incur child care expenses for a dependent child to attend a child care center that is qualified as a standard child care center or comprehensive child care center under the mississippi department of human services voluntary child care program; to provide for the amount of the tax credit; to authorize a refundable income tax credit for a taxpayer who is qualified as a standard child care center or comprehensive child care center under the mississippi department of human services voluntary child care program…
From the introduced text:
AN ACT TO AUTHORIZE AN INCOME TAX CREDIT FOR CERTAIN TAXPAYERS WHO INCUR CHILD CARE EXPENSES FOR A DEPENDENT CHILD TO ATTEND A CHILD CARE CENTER THAT IS QUALIFIED AS A STANDARD CHILD CARE CENTER OR COMPREHENSIVE CHILD CARE CENTER UNDER THE MISSISSIPPI DEPARTMENT OF HUMAN SERVICES VOLUNTARY CHILD CARE PROGRAM; TO PROVIDE FOR THE AMOUNT OF THE TAX CREDIT; TO AUTHORIZE A REFUNDABLE INCOME TAX CREDIT FOR A TAXPAYER WHO IS QUALIFIED AS A STANDARD CHILD CARE CENTER OR COMPREHENSIVE CHILD CARE CENTER UNDER THE MISSISSIPPI DEPARTMENT OF HUMAN SERVICES VOLUNTARY CHILD CARE PROGRAM; TO PROVIDE FOR THE AMOUNT OF THE TAX CREDIT; TO AUTHORIZE A REFUNDABLE INCOME TAX CREDIT FOR A TAXPAYER WHO IS EMPLOYED AS A TEACHER OR DIRECTOR WITH A CHILD CARE CENTER THAT IS QUALIFIED AS A STANDARD CHILD CARE CENTER OR COMPREHENSIVE CHILD CARE CENTER UNDER THE MISSISSIPPI DEPARTMENT OF HUMAN SERVICES VOLUNTARY CHILD CARE PROGRAM; TO PROVIDE FOR THE AMOUNT OF THE TAX CREDIT; AND FOR RELATED PURPOSES. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: SECTION 1. (1) A taxpayer shall be allowed a credit against the taxes imposed under this chapter for child care expenses paid for a dependent child of the taxpayer as provided in this section. In order to be eligible for the credit (a) the …