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Bill > HB257
MS HB257
MS HB257Income tax; authorize credit for certain child care expenses, child care centers and child care center teachers and directors.
summary
Introduced
01/07/2026
01/07/2026
In Committee
01/07/2026
01/07/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An Act To Authorize An Income Tax Credit For Certain Taxpayers Who Incur Child Care Expenses For A Dependent Child To Attend A Child Care Center That Is Qualified As A Standard Child Care Center Or Comprehensive Child Care Center Under The Mississippi Department Of Human Services Voluntary Child Care Program; To Provide For The Amount Of The Tax Credit; To Authorize A Refundable Income Tax Credit For A Taxpayer Who Is Qualified As A Standard Child Care Center Or Comprehensive Child Care Center Under The Mississippi Department Of Human Services Voluntary Child Care Program; To Provide For The Amount Of The Tax Credit; To Authorize A Refundable Income Tax Credit For A Taxpayer Who Is Employed As A Teacher Or Director With A Child Care Center That Is Qualified As A Standard Child Care Center Or Comprehensive Child Care Center Under The Mississippi Department Of Human Services Voluntary Child Care Program; To Provide For The Amount Of The Tax Credit; To Authorize An Income Tax Credit For A Taxpayer Who Donates Funds To A Child Care Center That Is Qualified As A Standard Child Care Center Or Comprehensive Child Care Center Under The Mississippi Department Of Human Services Voluntary Child Care Program; To Provide For The Amount Of The Tax Credit; And For Related Purposes.
AI Summary
This bill authorizes several income tax credits in Mississippi, effective January 1, 2026, to support child care. Taxpayers can receive a credit of up to $750 per dependent child for child care expenses, provided their income is no more than 400% of the federal poverty level and the child attends a qualifying child care center for at least eight months and is under six years old. If a taxpayer's income is below 250% of the federal poverty level, any unused credit can be refunded. Child care centers themselves, if qualified as "standard" or "comprehensive" under the Mississippi Department of Human Services Voluntary Child Care Program, can receive a refundable credit based on the number of children they serve, with limits of $15,000 for standard centers and $20,000 for comprehensive centers. Additionally, teachers and directors employed for over nine months at these qualifying centers can receive a refundable credit of $750 for standard centers or $1,000 for comprehensive centers. Finally, taxpayers who donate funds to these qualified child care centers can receive a credit of up to $5,000, with any unused credit eligible for a five-year carryforward. The Department of Revenue is empowered to create rules for implementing these provisions.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Referred To Ways and Means (on 01/07/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://billstatus.ls.state.ms.us/2026/pdf/history/HB/HB0257.xml |
| BillText | https://billstatus.ls.state.ms.us/documents/2026/html/HB/0200-0299/HB0257IN.htm |
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