Relating to: a tax credit for employer-provided child care. (FE)

SB 376 adjusts the effective year for a state tax credit that employers can claim for providing child care benefits to employees, changing the reference from 2024 to 2025 in multiple sections. It also adds language specifying that the credit will be "in effect for federal purposes," aligning the state credit with federal tax treatment. This bill directly affects employers offering child care programs, ensuring the credit applies to 2025 tax filings and coordinates with federal rules. The bill passed unanimously in the legislature on November 18, 2025, with no opposition.