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Lawmakers hear broad support for expanding employer childcare credit and local tools for childcare funding

Tax and Fiscal Policy (legislative committee) · February 10, 2026
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Summary

Representative Cash’s HB 11-77 would broaden an existing employer childcare tax credit (raising the employer-size cap and allowing operating expenses) and allow redevelopment commissions to use TIF for childcare projects. Business groups, United Way, county and industry representatives supported the bill as a nonbudget way to expand childcare capacity and help the workforce.

Representative Cash introduced House Bill 11-77, which expands an existing employer childcare tax credit by increasing the employee threshold from 100 to 500, broadening qualifying expenses to include operating costs and contracted services, and adding an optional local tool allowing redevelopment commissions to consider childcare projects as TIF-eligible.

Supporters from across the business and nonprofit sectors urged adoption. Camille Blunt (Indiana Chamber of Commerce) and Natalie Carroll…

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