Child Care and Early Learning Providers

Child Care and Early Learning Providers; Providing an exemption for public and private preschools from specified special assessments levied by a municipality; defining the term “preschool”; authorizing the use of credits against certain taxes beginning on a specified date; providing a limitation on such credits; requiring repayment of tax credits under certain conditions and using a specified formula; revising licensing standards for all licensed child care facilities and minimum standards and training requirements for child care personnel, etc.