IN HB1430

Counties, first class cities, and second class cities may adopt resolutions to place referenda on general election ballots to impose local preschool education tax levies, requiring majority voter approval to take effect

Approved levies fund tuition assistance for children ages 3-4 residing within the unit's boundaries, as well as capacity investments and quality improvement grants to eligible providers including licensed child care centers, public schools, and accredited nonpublic schools

Levies cannot exceed 8 years but may be reimposed or extended through subsequent referenda; administrative costs are capped at 3% of annual levy collections

Units must contract with a 501(c)(3) nonprofit administrator (unaffiliated with eligible providers) to manage funds, and eligible providers must meet Level 3 or Level 4 Paths to QUALITY program standards

Failed referenda trigger waiting periods of 700 days before another vote, reducible to 350 days by petition signed by 500 property owners/voters or 5% of registered voters