OH SB32

Creates a voluntary Child Care Cred Program where child care costs are split equally into thirds among the employee, employer, and the Ohio Department of Children and Youth, with employers able to cover some or all of the employee's share

Eligible employees must be Ohio residents who are ineligible for publicly funded child care and selected by their employer; participating child care providers must be licensed or certified by the state

Appropriates $10 million from the General Revenue Fund for fiscal year 2026 to fund the program, with the Director authorized to certify additional funds if the initial appropriation is insufficient

Permanently disqualifies employees or employers found to have committed fraud, misrepresentation, or deception in applying for or participating in the program

Administered by the Department of Children and Youth, which coordinates payments to child care providers and may delegate administrative functions to third-party entities