TX HB3191

Creates a franchise tax credit for businesses that subsidize at least $1,200 annually toward employee child-care costs at licensed child-care facilities or registered family homes in Texas

Credit amount equals the total child-care contributions paid, capped at $3,600 per child per year, with unused credits eligible for carryforward up to five consecutive reports

Limits total credits awarded statewide to $25 million per fiscal year, with the comptroller allocating credits to applicants on a pro rata basis

Allows taxable entities to sell or assign credits to other businesses, with no limit on the number of transfer transactions

Requires the Texas Workforce Commission to study strategies for increasing child-care access and employer engagement, with a report due to state leadership by December 31, 2026