Child day-care facility investment and child day-care expense reimbursement; income tax credits.

Child day-care facility investment and child day-care expense reimbursement tax credits. Reinstates, beginning January 1, 2027, the day-care facility investment tax credit previously deemed obsolete. The bill allows a taxpayer to claim a nonrefundable income tax credit for 25 percent of amounts incurred for eligible child day-care expenses of the taxpayer's employees that are either paid directly by the taxpayer or reimbursed by such taxpayer to the taxpayer's employees during the taxable year.