Child care property tax exemption and evaluation. Amends the property tax exemption for property used by a for-profit provider of early childhood education, including by requiring the provider to offer age appropriate curriculum and by excluding from the exemption tangible property that has been granted a homestead standard deduction. Provides a partial property tax exemption for an employer that provides child care on the employer's property for the employer's employees, and for the employees of another business if the employer and the other business enter into an agreement that outlines the terms under which the child care is to be provided. Specifies the conditions that must be met to obtain the partial property tax exemption. Requires the office of the secretary of family and social services, in consultation with the early learning advisory committee, to: (1) evaluate and make recommendations; and (2) submit a report; regarding child care.
| Authored by Senators Rogers and Holdman |
| 2024-02-05 | Senate | Senate - Third reading | PASS | |
| 2024-02-01 | Senate | Senate - Amendment #5 (Hunley) failed | F | |
| 2024-02-01 | Senate | Senate - Amendment #4 (Qaddoura) failed | F | |
| 2024-02-01 | Senate | Senate - Amendment #3 (Qaddoura) failed | F | |
| 2024-02-01 | Senate | Senate - Amendment #2 (Qaddoura) failed | F |
| Title | Description | Date | View |
|---|---|---|---|
| Fiscal Note | Fiscal Note #2: Senate Engrossed | 2024-02-05 | Click To View |
| Fiscal Note | Fiscal Note #1: Senate Engrossed | 2024-02-01 | Click To View |
| Fiscal Note | Fiscal Note #1: Senate Comm Sub | 2024-01-30 | Click To View |
| Committee Report | Senate Committee Report | 2024-01-30 | Click To View |
| Vote Sheet | Vote Sheet January 30, 2024 | 2024-01-30 | Click To View |
| Fiscal Note | Fiscal Note #2: Introduced | 2024-01-11 | Click To View |
| Fiscal Note | Fiscal Note #1: Introduced | 2024-01-08 | Click To View |
| Date | Chamber | Action |
|---|---|---|
| 2024-02-12 | House | First reading: referred to Committee on Ways and Means |
| 2024-02-06 | Senate | Referred to the House |
| 2024-02-05 | Senate | Senators Baldwin, Buchanan, Gaskill, Mishler added as coauthors |
| 2024-02-05 | Senate | Cosponsors: Representatives Goodrich and Snow |
| 2024-02-05 | Senate | House sponsor: Representative Thompson |
| 2024-02-05 | Senate | Third reading: passed; Roll Call 102: yeas 39, nays 9 |
| 2024-02-01 | Senate | Second reading: amended, ordered engrossed |
| 2024-02-01 | Senate | Amendment #5 (Hunley) failed; Roll Call 78: yeas 10, nays 39 |
| 2024-02-01 | Senate | Amendment #4 (Qaddoura) failed; Roll Call 77: yeas 10, nays 39 |
| 2024-02-01 | Senate | Amendment #3 (Qaddoura) failed; Roll Call 76: yeas 9, nays 40 |
| 2024-02-01 | Senate | Amendment #2 (Qaddoura) failed; Roll Call 75: yeas 9, nays 40 |
| 2024-02-01 | Senate | Amendment #1 (Rogers) prevailed; voice vote |
| 2024-01-30 | Senate | Senator Doriot added as coauthor |
| 2024-01-30 | Senate | Committee report: amend do pass, adopted |
| 2024-01-25 | Senate | Senator Randolph added as coauthor |
| 2024-01-25 | Senate | Senators Niemeyer, Walker G, Walker K added as coauthors |
| 2024-01-09 | Senate | Senator Charbonneau added as third author |
| 2024-01-08 | Senate | First reading: referred to Committee on Tax and Fiscal Policy |
| 2024-01-08 | Senate | Authored by Senators Rogers and Holdman |
