Child care assistance.

Summary

The law widens the employer child‑care expenditure tax credit by allowing larger employers (up to 500 employees) to qualify and by adding more types of costs that count, such as operating a facility or contracting with one. It also permits redevelopment commissions to use tax‑increment financing revenues to help build or expand child‑care sites. The changes aim to increase affordable child‑care options for workers.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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