Relating to workforce development, to extend the employer tax credit to include adult daycare.

HB 390 expands Alabama's existing employer tax credit program to include expenses for adult day care services. Currently, the credit covers child care costs for employees' children under age 5; this bill adds eligible expenses for adult day care services for employees' dependent adults aged 18 or older who require care due to age, disability, or health conditions. Employers would receive a tax credit equal to 75% of qualifying adult day care expenses (100% for small businesses with fewer than 25 employees), up to $600,000 annually per employer. The change directly affects employers providing care for adult dependents, making these costs tax-deductible under the same framework as current child care expenses.