SB 5158-S - DIGEST

(DIGEST OF PROPOSED 1ST SUBSTITUTE)

     Declares an intent to modify the state's tax and child-care policies by allowing a credit against the tax liability of an employer who voluntarily participates in expansion of workplace child care and provide incentives to the private sector to:  (1) Promote growth of employment opportunities;

     (2) assist employees in obtaining affordable high-quality child care;

     (3) increase opportunities for children to obtain early education and social skills; and

     (4) reduce public assistance caseloads.