Income tax; authorize credit for certain child care expenses, child care centers and child care center teachers and directors.

HB 544 creates refundable income tax credits for Mississippi residents related to child care. Low-income families with children attending qualifying child care centers (as defined by the state's voluntary program) can claim up to $750 per child for expenses. Child care centers themselves, their teachers, and directors also qualify for credits based on center type and size (ranging from $500-$1,000 per qualifying child or employee). All credits are refundable, meaning recipients can receive cash payments even if they don’t owe income tax, with eligibility limited to families earning under 400% of the federal poverty level.