Relating to child care; prescribing an effective date.

Provides that registered or certified child care facility is commercial use of property for zoning purposes. Creates income tax credit for owners of real property rented to certified child care facilities. Creates income tax credit for child care facilities with staff members who earn 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. Takes effect on 91st day following adjournment sine die.