SB 147 IN

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Passed One Chamber

Amends the property tax exemption for property used by a for-profit provider of early childhood education, including by requiring the provider to offer age appropriate curriculum and by excluding from the exemption tangible property that has been granted a homestead standard deduction. Provides a partial property tax exemption for an employer that provides child care on the employer's property for the employer's employees, and for the employees of another business if the employer and the other business enter into an agreement that outlines the terms under which the child care is to be provided. Specifies the conditions that must be met to obtain the partial property tax exemption. Requires the office of the secretary of family and social services, in consultation with the early learning advisory committee, to: (1) evaluate and make recommendations; and (2) submit a report; regarding child care.

• Linda Rogers Republican · author
• Travis Holdman Republican · author
• Ed Charbonneau Republican · author
• Jeffrey Thompson Republican · sponsor

1. Jan 8, 2024 First reading: referred to Committee on Tax and Fiscal Policy · upper
2. Jan 8, 2024 Authored by Senators Rogers and Holdman · upper
3. Jan 9, 2024 Senator Charbonneau added as third author · upper
4. Jan 25, 2024 Senator Randolph added as coauthor · upper
5. Jan 25, 2024 Senators Niemeyer, Walker G, Walker K added as coauthors · upper
6. Jan 30, 2024 Committee report: amend do pass, adopted · upper
7. Jan 30, 2024 Senator Doriot added as coauthor · upper
8. Feb 1, 2024 Amendment #2 (Qaddoura) failed; Roll Call 75: yeas 9, nays 40 · upper
9. Feb 1, 2024 Amendment #1 (Rogers) prevailed; voice vote · upper
10. Feb 1, 2024 Amendment #3 (Qaddoura) failed; Roll Call 76: yeas 9, nays 40 · upper
11. Feb 1, 2024 Amendment #4 (Qaddoura) failed; Roll Call 77: yeas 10, nays 39 · upper
12. Feb 1, 2024 Amendment #5 (Hunley) failed; Roll Call 78: yeas 10, nays 39 · upper
13. Feb 1, 2024 Second reading: amended, ordered engrossed · upper
14. Feb 5, 2024 Third reading: passed; Roll Call 102: yeas 39, nays 9 · upper
15. Feb 5, 2024 Senators Baldwin, Buchanan, Gaskill, Mishler added as coauthors · upper
16. Feb 5, 2024 House sponsor: Representative Thompson · upper
17. Feb 5, 2024 Cosponsors: Representatives Goodrich and Snow · upper
18. Feb 6, 2024 Referred to the House · upper
19. Feb 12, 2024 First reading: referred to Committee on Ways and Means · lower

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Engrossed Senate Bill (H) · PDF
• Senate Bill (S) · PDF
• Introduced Senate Bill (S) · PDF