TX SB211

Creates a franchise tax credit for businesses that establish and operate a licensed child-care center exclusively for their employees' children at or adjacent to the worksite

Credit equals 30% of net operating costs, or 35% if the center is certified as a Texas Rising Star Program provider

Provides a one-time credit of 20% of construction and startup costs on the first report after opening the child-care center

Caps annual credit amounts based on company size: $100,000 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 credits cannot be transferred to another entity unless substantially all business assets are also transferred