HB 1177 IN

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Became Law

Increases the maximum number of individuals an entity may employ to be eligible for the employer child care expenditure income tax credit. Provides that costs incurred: (1) for the operating costs of a child care facility operated for a taxpayer's employees; or (2) under a contract with a child care facility to provide child care services to employees of the taxpayer, or under a contract with an intermediate entity that contracts with one or more child care facilities for child care services; are qualified expenditures for purposes of the employer child care expenditure income tax credit. Allows a redevelopment commission to use revenue collected in a tax increment financing district to expend money or provide financial assistance to entities for the purpose of encouraging or incentivizing the construction or expansion of child care facilities.

• Becky Cash Republican · author
• Brian Buchanan Republican · sponsor
• Brett Clark Republican · sponsor
• Greg Goode Republican · sponsor

1. Jan 5, 2026 Coauthored by Representative Patterson · lower
2. Jan 5, 2026 Authored by Representative Cash · lower
3. Jan 5, 2026 First reading: referred to Committee on Ways and Means · lower
4. Jan 8, 2026 Representative Porter added as coauthor · lower
5. Jan 22, 2026 Representative Lopez added as coauthor · lower
6. Jan 27, 2026 Committee report: do pass, adopted · lower
7. Jan 29, 2026 Second reading: ordered engrossed · lower
8. Jan 29, 2026 Amendment #1 (Porter) failed; Roll Call 156: yeas 28, nays 63 · lower
9. Feb 2, 2026 Cosponsor: Senator Charbonneau · lower
10. Feb 2, 2026 Third reading: passed; Roll Call 172: yeas 80, nays 0 · lower
11. Feb 2, 2026 Senate sponsors: Senators Buchanan, Clark, Goode · lower
12. Feb 3, 2026 Referred to the Senate · lower
13. Feb 5, 2026 First reading: referred to Committee on Tax and Fiscal Policy · upper
14. Feb 12, 2026 Senator Becker added as cosponsor · upper
15. Feb 17, 2026 Committee report: do pass, adopted · upper
16. Feb 19, 2026 Second reading: ordered engrossed · upper
17. Feb 19, 2026 Senator Randolph added as cosponsor · upper
18. Feb 24, 2026 Senator Alting added as cosponsor · upper
19. Feb 24, 2026 Third reading: passed; Roll Call 237: yeas 48, nays 0 · upper
20. Feb 24, 2026 Returned to the House without amendments · upper
21. Feb 26, 2026 Signed by the Speaker · lower
22. Mar 3, 2026 Public Law 58 · lower
23. Feb 27, 2026 Signed by the President of the Senate · upper
24. Feb 27, 2026 Signed by the President Pro Tempore · upper
25. Mar 3, 2026 Signed by the Governor · executive