TX SB2164

Creates the Employer Child-Care Contribution Partnership Program administered by the Texas Workforce Commission, requiring employers to contribute at least $1,200 per year per child toward eligible employee child-care costs at licensed facilities

Establishes state matching funds based on employee household income: 100% match for incomes at or below median state income, 75% match for 100-200% of median, and 50% match for 200-300% of median, with a maximum state match of $3,600 per child per employee

Caps total state matching funds at $25 million per state fiscal biennium and requires at least 25% of appropriated funds to be distributed to employers with fewer than 50 full-time employees

Creates a franchise tax credit equal to the amount of child-care contributions made by taxable entities, capped at $3,600 per child and $25 million total annually, with credits assignable to other entities and carryforward allowed for up to five consecutive reports

Imposes a civil penalty of up to $500 per violation for intentionally providing false information to receive program benefits, with penalties deposited into the program fund