AL HB390

Expands Alabama's existing employer tax credit program to include adult day care expenses alongside child care expenses, effective January 1, 2027

Defines eligible adults as dependents of employees who are 18 years or older and require support due to age, disability, cognitive impairment, chronic health condition, or need for supervision

Allows employers to claim tax credits for payments made to adult day care providers for care of employees' dependent adults, as well as payments to reserve services at adult day care facilities

Maintains existing credit structure: 75% of eligible expenses for most employers (100% for small businesses with fewer than 25 employees), capped at $600,000 per employer annually

Amends Code of Alabama Sections 40-18-541 and 40-18-542 to add definitions for adult day care facility, adult day care provider, and eligible adult