Relating to a franchise tax credit for taxable entities that operate an on-site child-care center for use by the entity's employees.

SB 211 creates a franchise tax credit for Texas businesses that operate on-site childcare centers exclusively for their employees' children. Businesses qualify if the center is licensed, located at or near their workplace, and provides care for employees' dependents. The credit covers 30% of the center's operating costs (35% if certified in Texas Rising Star), with a one-time 20% credit for construction costs when first opening. Annual credit limits range from $100,000 to $500,000 based on the business's franchise tax liability. The bill takes effect January 1, 2026.