Revenue and taxation; income tax credit; childcare expenses; childcare services; definitions; effective date.

Added Senate co-sponsor 'Thompson' and House co-sponsors 'Tedford' and 'Hefner' to the bill header.

Updated the document header to indicate this is the 'Floor (House)' version and adjusted page numbering and footer text to reflect the floor version format.

Added a specific definition for 'Eligible staff member' to exclude certificated teaching and administrative staff employed by programs established under applicable laws.

Changed the document title from 'Engrossed House Bill' to 'Committee Substitute' and updated the session header to reflect the 60th Legislature (2025).

Reordered the list of definitions, moving the 'Eligible staff member' definition to a new item 5 and shifting other definitions accordingly.

Adjusted the header description to include 'credit' twice and rearranged the list of topics (revenue, taxation, credit, childcare, zero, carryover, etc.).

The bill title and author list were updated to include additional sponsors (Tedford, Hefner, Deck, and Munson) and changed the status from 'Introduced' to 'Engrossed House'.

A bracketed summary line was inserted near the beginning of the text, listing key topics like revenue, taxation, and effective dates, likely for internal legislative tracking.

Page headers and footers were updated to reflect the 'Engrossed' status instead of 'As Introduced', and page numbering was adjusted to align with the new document structure.