Creates the child care workforce conditional scholarship and loan repayment program for: (1) Awarding conditional scholarships to eligible students attending an institution of higher education who meet certain requirements; and

(2) Loan repayments for participants providing early learning services who meet certain requirements.

Requires the department of children, youth, and families to: (1) Consult with the department of commerce to develop a web site containing current resources for businesses regarding employer-supported child care; and

(2) Consult with the office of financial management to modify the bring your infant to work policy for use in state agencies.

Allows an employer with at least five but no more than one hundred employees a credit against business and occupation taxes and public utility taxes for qualifying contributions made to dependent care flexible spending accounts for eligible employees.

Creates the child care workforce conditional scholarship and loan repayment account.