Relating to a franchise tax credit for taxable entities that make certain employer child-care contributions and a study on access to and availability of child care in this state.

HB 3191 creates a franchise tax credit for Texas businesses that contribute to employee child-care costs and establishes an Employer Child-Care Contribution Partnership Program. The bill requires the Texas Workforce Commission to maintain a website with resources for employers on child care access, including tax credits, dependent care savings accounts, and best practices. It authorizes a state match for employer contributions to help fund high-quality child care for working parents. The bill directly affects taxable businesses making qualifying child-care contributions and their employee parents seeking affordable care. It also mandates a study on child care access and availability across the state.