TX HB5272

Creates a franchise tax credit for businesses that establish and operate licensed child-care centers located at or immediately adjacent to worksites, available exclusively for employees' children and dependents

Provides a credit equal to 30% of net operating costs, or 35% if the center is certified as a Texas Rising Star Program provider

Offers a one-time 20% credit on construction and startup costs for the first report due after opening a new child-care center

Caps the annual credit based on franchise tax liability: $100,000 maximum for entities owing $3 million or less in franchise tax, $250,000 for those owing $3-10 million, and $500,000 for those owing $10 million or more

Takes effect January 1, 2026, and prohibits transfer of credits except when substantially all business assets are transferred