SB 521

SB 521 gives employers a 75% tax credit for paying child care expenses for their workers, setting up on-site child care programs, or pooling resources with other employers to expand community child care availability. Affordable child care is one of the biggest barriers working families face, and this credit changes the economics at the bargaining table by making it significantly cheaper for employers to offer child care as a workplace benefit. Labor supports this bill because employer-provided child care is a real compensation issue for union members with families, and the collaborative investment provision opens new doors for smaller employers to participate.