HB 1149 IN

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Establishes an early childhood scholarship tax credit for contributions made to a scholarship granting organization that conducts a program to provide scholarships for children who attend a qualified early child care provider. Provides that the amount of the credit is equal to 50% of the amount of the contribution. Limits the total amount of tax credits awarded in a state fiscal year to not more than $100,000,000. Requires the department of education (department) to certify early childhood scholarship granting organizations that meet certain criteria. Requires qualified early childhood scholarship granting organizations to enter into an agreement with the department. Specifies conditions that must be included in the agreement. Provides that a school corporation that operates an early childhood education program may not limit consideration for participation in the program solely to those residing within the school district.

• Dave Heine Republican · author

1. Jan 5, 2026 Coauthored by Representatives McGuire, O'Brien, Heaton · lower
2. Jan 5, 2026 First reading: referred to Committee on Ways and Means · lower
3. Jan 5, 2026 Authored by Representative Heine · lower
4. Jan 12, 2026 Representative Heaton removed as coauthor · lower
5. Jan 12, 2026 Representative Smaltz added as coauthor · lower