Authorizes the "Child Care Contribution Tax Credit Act", the "Employer-Provided Child Care Assistance Tax Credit Act", and the "Child Care Providers Tax Credit", relating to tax credits for child care

HB 269 creates three tax credits to support child care access: a credit for individuals donating to child care providers, a credit for employers purchasing care for their employees' children, and a credit for child care providers themselves. Taxpayers can claim a 75% credit (minimum $100, maximum $200,000 annually) on verified donations to approved child care providers or organizations, provided funds are used for specific purposes like facility improvements, staff training, or quality enhancements. Contributions must be made to entities without the donor’s financial interest, and providers must verify proper use of funds within 60 days. The credits apply to tax years starting January 1, 2026, and cannot be refunded or transferred, though unused credits may be carried forward for up to six years.