AN ACT creating the Child-Care Trust Fund and providing funding therefor.
     Create a new section of KRS Chapter 141 to create a child-care credit for amounts contributed to the child-care trust fund or for expenses incurred to provide child care for employees; create a new section of KRS Chapter 154 to provide that companies seeking tax credits shall furnish child care for employees; create a new section of KRS Chapter 199 to create the Child-Care Trust Fund for the purpose of funding for payment of child-care services; amend KRS 141.0205 to conform; provide that Sections 1 and 3 of the Act shall apply for taxable years beginning after December 31, 1998.

     (Prefiled by the sponsor(s).)

     Jan 6-introduced in Senate; to Health and Welfare (S)