CHAPTER 2. WORKFORCE CHILD CARE TAX CREDITS
§6101. Purpose
The legislature hereby determines that the benefits of quality child care are
indisputable, and that a striking connection exists between children's learning experiences
well before kindergarten and his or her later school success.
Acts 2007, No. 394, §1, eff. July 10, 2007; Acts 2025, No. 454, §1, eff. Jan. 1, 2026.