DE HB410

Creates a refundable tax credit for child care and family care center employees and self-employed operators who work at least 30 hours per week for at least 6 months of the tax year and hold specific credentials or degrees.

Tax credit amounts vary by educational attainment: 8% of gross child care income for child development associate credential holders, 10% for associate's degree holders, and 12% for bachelor's degree holders, with a minimum credit of $1,250.

Excludes public school employees and those compensated under the state teacher salary schedule from claiming the credit.

Requires annual adjustment of credit amounts based on Consumer Price Index increases for the Philadelphia-Camden-Wilmington Metropolitan area.

Mandates annual reporting by the Department of Education to the General Assembly, Governor, and Delaware Early Childhood Council on credit usage and requires sunset review by the Joint Legislative Oversight and Sunset Committee in fiscal year 2029.