Relating to child care; prescribing an effective date.

Authorizes Office of Child Care to award grants to child care facilities supporting large employers. Appropriates moneys from General Fund to office for program. Sunsets program January 2, 2024. Creates income tax credit for lessors of real property leased to certified child care facilities. Creates income tax credit for child care facilities with staff members who received 18 or more clock hours of training related to child care. Creates income tax credit for child care facilities rated three stars or higher with quality rating and improvement system. Applies to tax years beginning on or after January 1, 2022, and before January 1, 2028. Includes attempts to obtain commercial advantage in provision of child care service as form of false reporting of child abuse. Allows all residential structures to be used as certified or registered family child care homes. Prohibits conditions on child care facilities that are more restrictive than other uses allowable within land use zone. Allows development of child care facilities as conditional use on lands zoned for exclusive farm use. Takes effect on 91st day following adjournment sine die.