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HI HB2478
Bill
Status
Introduced
1/26/2022
Primary Sponsor
John Mizuno
Click for details
AI Summary
- Establishes an income tax credit equal to 25% of qualified costs for employers who create on-site early childhood facilities, with unspecified annual and per-taxpayer caps
- Requires employers to submit sworn statements to the Department of Human Services within 90 days of each tax year, and grants DHS authority to verify costs and certify facilities
- Defines qualified facilities as on-site early childhood programs licensed by DHS and accredited by a recognized national early childhood agency within two years of operation
- Requires credit recapture if the facility fails to operate for a minimum of 10 years, unless DHS certifies reasonable cause such as business closure or natural disaster
- Establishes one full-time coordinator position in the Executive Office on Early Learning and appropriates funds for fiscal year 2022-2023 to assist with licensure, accreditation, and facility design (dollar amount not specified in bill)
Legislative Description
Relating To On-site Early Childhood Facilities.
Appropriation ($)
Last Action
Referred to HHH, ECD, FIN, referral sheet 3
1/28/2022
Committee Referrals
Health, Human Services, & Homelessness1/28/2022
Full Bill Text
No bill text available