Child care assistance.

Summary

HB 1177 raises the employee‑size threshold for Indiana businesses to qualify for the employer child‑care expenditure tax credit and defines the costs that count toward the credit. It also authorizes redevelopment commissions to use tax‑increment financing (TIF) revenues to give financial assistance—grants or loans—to entities that build, expand, or operate child‑care facilities in designated allocation areas. The law affects employers with 100‑500 employees and any public‑private projects that receive TIF money.

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

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