Establishes the child care workforce recruitment and retention support payment program to provide payments to eligible child care facilities to be used on personnel costs; appropriates $59.9 million in 2025 and $59.5 million in 2026. Dead" because tabled in committee.

Lowers the threshold to qualify for the best beginnings child care scholarship program from 185% of the federal poverty level to 85% of the state median income; appropriates $17 million for the best beginnings child care scholarship program. "Dead" because failed on reading.

Creates a child tax credit up to $1,200 for each qualifying child, phased out by income; creates a credit for childcare workers up to $1,600; creates a business-supported dependent care credit up to $5,000 for dependent care assistance provided to or on behalf of an employee.

Increases access to low-cost capital for nonprofit facilities.

Includes rental income on agriculture property as unrelated business income; includes income from providing an accommodation as unrelated business income. "Dead" because tabled.

Requires the Department of Revenue to review and make public all exempt property every 8 years.

Applies property tax to charitable property leased to a nonexempt entity; requires annual reports of the leased property and a copy of the lease agreement. "Dead" because died in committee.

Creates a state tax deduction of 150% for charitable deductions if a taxpayer claims the standard deduction or 50% for charitable deductions if the taxpayer itemized deductions, whichever is less. Dead" because tabled in committee.