Order
Arkansas Trades & Industry Association
Pass
2025R: HB1019
TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; TO CREATE AN INCOME TAX CREDIT FOR EMPLOYERS WHO ASSIST EMPLOYEES WITH CHILDCARE COSTS; AND TO REPLACE THE EXISTING INCOME TAX CREDIT FOR EMPLOYER-OPERATED CHILDCARE FACILITIES.
Latest action: Died in House Committee at Sine Die adjournment.
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| Sponsor | Role |
|---|---|
| D. Garner | lead |
| A. Collins | cosponsor |
| Springer | cosponsor |
| When | Chamber | Action |
|---|---|---|
| Nov 20, 2024, 2:31 p.m. CT | House | Filed |
| Jan 13, 2025, 2:56 p.m. CT | House | Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE |
| Jan 16, 2025, 8:43 a.m. CT | House | Placed on second reading for the purpose of amendment. |
| Jan 16, 2025, 8:43 a.m. CT | House | Amendment No. 1 read and adopted and the bill ordered engrossed. |
| Jan 16, 2025, 4:37 p.m. CT | House | REPORTED CORRECTLY ENGROSSED |
| May 5, 2025, 10:23 a.m. CT | House | Died in House Committee at Sine Die adjournment. |
Filed amendments on record: H1 (House) by A. Collins, filed Jan 15, 2025, 1:16 p.m. CT: Hall of the House of Representatives 95th General Assembly - Regular Session, 2025 Amendment Form ______________________________________________________________________ Subtitle of House Bill 1019 TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; TO CREATE AN INCOME TAX CREDIT FOR .
| Number | Chamber | Sponsor | Introduced |
|---|---|---|---|
| H1 | House | A. Collins | Jan 15, 2025, 1:16 p.m. CT |
Fiscal impact
DFA1 · Jan 10, 2025
Fiscal Impact Statement
Bill: HB1019
Bill Subtitle: TO CREATE THE AFFORDABLE CHILDCARE ACT OF 2025; TO CREATE AN
INCOME TAX CREDIT FOR EMPLOYERS WHO ASSIST EMPLOYEES WITH CHILDCARE COSTS;
AND TO REPLACE THE EXISTING INCOME TAX CREDIT FOR EMPLOYER-OPERATED
CHILDCARE FACILITIES.
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Sponsors:
Rep. Collins
Basic Change:
HB1019 creates the "Affordable Childcare Act of 2025" to provide a refundable income tax credit to a
business that pays for or provides childcare for the dependent children of its employees. To qualify for
the credit, the childcare must be provided by a facility that is licensed under the Childcare Facility
Licensing Act. The credit amount is:
• 30% of the amount spent by a business for the purchase of childcare services to care for the
dependent children of its employees or to provide the service of locating childcare services for
those dependents (not to exceed $30,000 per tax year);
• In the year in which a facility providing childcare services for the dependent children of its
employees is established, 50% of the amount spent by a busi
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Talking Points
Notes
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In the News
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Last checked Nov 12, 2026, 10:21 a.m. CT.
AI Summary
The bill creates the Affordable Childcare Act of 2025 and adds a new income tax credit for a business that pays for or provides childcare for the dependent children of its employees. CaptionSECTION 1
To qualify for the income tax credit the childcare must be provided by a childcare facility that is licensed under the Childcare Facility Licensing Act § 20-78-201 et seq. SECTION 1
The income tax credit is 30% of the total amount expended by a business for childcare services purchased for dependent children of employees or for locating such services. SECTION 1
The income tax credit is 50% of the total amount expended in the tax year a childcare facility is established by a business independently or with others. SECTION 1
In later tax years the credit for operating a childcare facility is 30% of the total amount expended for operation less any moneys received for use of the facility. SECTION 1
The income tax credit is 50% of the total amount expended by a business as payments to an organization providing access to available childcare services for its employees. SECTION 1
The credit under (c)(1) and (c)(2)(B) shall not exceed thirty thousand dollars for any business during any tax year. SECTION 1
The credit under (c)(2)(A) and (c)(3) shall not exceed forty-five thousand dollars for any business during any tax year. SECTION 1
If the amount of the income tax credit exceeds the business's income tax liability the excess shall be refunded to the business. SECTION 1
The bill repeals Arkansas Code §§ 26-51-507 and 26-51-508 which provided the prior income tax credits for employer-provided childcare. SECTION 2
Sections 1 and 2 of this act are effective for tax years beginning on or after January 1 2025. SECTION 3
The bill was amended by House Amendment 1 which updated the list of sponsors. Action Jan 16, 2025Amendment H1
Key facts: Current status: Died in House Committee at Sine Die adjournment. Action May 5, 2025
Fiscal note DFA1 states $30,000, $45,000, $5,000, $24,000. Fiscal DFA1
Main Code sections: § 26-51-518, § 26-51-507, § 26-51-508.SECTION 1
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What changed
The bill has been amended. House Amendment 1 was introduced on Jan 15, 2025 read and adopted on Jan 16, 2025 and the bill was ordered engrossed. The amendment changed only the sponsor list by deleting Representative A. Collins as lead and adding Representatives D. Garner A. Collins and Springer. The current bill text is the engrossed version dated H1/16/25.
Cached Nov 11, 2026, 12:44 p.m. CT · grok-4.20-0309-non-reasoning