IN SB0035

Amends the definition of "child care ministry" to specify that qualifying organizations must be exempt from federal income tax under Section 501 of the Internal Revenue Code specifically because they are organized and operated exclusively for religious purposes

Grandfathers child care ministries that were registered under state law on January 1, 2011, allowing them to continue operating under the previous, less specific tax exemption requirement

Requires newly qualifying child care ministries to annually submit documentation to the Division of Family Resources proving their federal tax exemption is based on religious purposes

Effective date of July 1, 2012