Pre-kindergarten care SGO tax credit.

Where it is in the process

Plain-English Summary

Pre-kindergarten care SGO tax credit. 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 (depart…

Source: OpenStates · fetched January 12, 2026

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