Authorizes a refundable income tax credit for employers that provide childcare, subsidized or in-kind, for children of employees; sets credit at 50% of amount expended, or $3,000, whichever is lower.
Requires non-government employers, including nonprofits, with 3 or more employees to offer the Maine Retirement Savings Program to employees if they do not offer a specified tax-favored retirement plan; exempts certain new employers; provides escalating penalties for failure to enroll.
Reduces license fees and training requirements for child care facilities; allows a temporary waiver of certain statutory requirements; authorizes pilot programs to increase child care facility availability and capacity; establishes the Kansas Office of Early Childhood and the Director of Early Childhood; transfers administration of day care licensing, parent education programs, and the child care subsidy program to the state Office of Early Childhood; creates the Day Care Facilities and Child Care Resource and Referral Agencies Licensing Fee Fund and the Day Care Criminal Background and Fingerprinting Fund; defines youth development programs; allows school districts to contract with nonprofits and other entities to provide parent education programs to expectant parents and parents of infants and toddlers.
Requires a public service educational loan forgiveness program up to $10,000 per applicant; requires qualifying applicants to make continuous payments on debt and be active employees of a state agency, local government agency, or nonprofit and serve for a minimum of 10 years; creates the Public Service Education Loan Forgiveness Fund; makes program contingent on appropriations. "Dead" because held 2026.
Allows a waiver for a portion of or the entire work requirement for child care assistance for a person who is enrolled full time in an accredited educational institution or employment training plan. "Dead" because of timelines.
