IN SB0399

Authorizes counties to hold a referendum on imposing a local option income tax for early childhood education, which can be initiated by county council resolution or by petition signed by at least 2% of voters from the last secretary of state election

Permits county councils to impose an income tax of up to 1% (in 0.1% increments) on residents' adjusted gross income if voters approve the referendum; if voters reject it, another referendum cannot be held for at least 2 years

Defines early childhood education as programs for children under 5 years old that prepare them for formal schooling and improve later academic performance

Requires tax revenue to be deposited in a dedicated county early childhood education fund and distributed monthly by the state budget agency to county treasurers

Limits use of funds to facility acquisition, construction, operation, or maintenance; teacher salaries; instructional materials and educational technology; and grants to schools or other entities for these purposes