CS for HB 46 - Summary

• Allows child care providers receiving state aid to organize and collectively bargain with the Department of Health on wages, hours, and employment conditions, with the labor relations agency overseeing representation elections and unfair labor practice complaints.

• Establishes a child care provider fund as a separate state treasury account with a one-time $15,000,000 appropriation, to be used for implementing monetary terms of collective bargaining agreements and stakeholder group disbursement recommendations.

• Expands education tax credits to include three new qualifying expenditures: operating child care facilities for employees' children, contributions to nonprofit child care facilities, and direct employee payments for child care cost offsets.

• Increases the combined education tax credit limit from $1,000,000 to $3,000,000 for taxpayers and affiliated groups across all education tax credit programs, with automatic inflation adjustments beginning January 1, 2030.

• Most provisions effective January 1, 2025; child care provider collective bargaining provisions and labor relations agency amendments effective immediately; monetary terms of agreements subject to legislative appropriation.