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SB 1646

INC TX-EARLY CHILDHOOD

104th Regular Session Introduced by Chris Balkema and 3 co-sponsors

Provides targeted funding or credits to support child care and primary care access: Illinois offers a refundable $1,000 tax credit for early childhood workers (cap $75k AGI); Hawai

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Bill Summary · SB 1646

Summary — SB 1646 (document compiles multiple state versions)

Note: The materials provided appear to include several different bills each labeled “SB 1646” from different states (Illinois, Hawaii, and Arizona). The summaries below separate each distinct proposal and highlight key provisions, affected parties, and timing. Confirm the jurisdiction you care about for authoritative text and status.

Illinois — Early Childhood Educator Tax Credit (35 ILCS 5/248 new)

  • Purpose / intent: Create a state income tax credit to support early childhood teachers and assistants and help retain workforce in child care centers.
  • Key provisions:
    • Eligible taxpayers: persons employed as an “early childhood teacher” or “early childhood assistant” in a child care center who meet applicable Illinois licensure/qualification rules (89 Ill. Adm. Code 407.140/407.150).
    • Income limit: federal adjusted gross income (AGI) of $75,000 or less for the taxable year.
    • Credit amount: $1,000 for taxable years beginning Jan 1, 2026 and before Jan 1, 2027. For subsequent years, the credit is indexed annually by the percentage increase (if any) in the Consumer Price Index–U (CPI-U).
    • Refundability: credit is refundable — any excess beyond tax liability is returned to the taxpayer.
    • Effective timing: applies to taxable years beginning on or after Jan 1, 2026.
  • Who is affected: Early childhood teachers and assistants working in licensed child care centers who meet the income cap; state revenue is reduced by the aggregate credits claimed.
  • Procedural/status notes: The draft shows extensive legislative action (committee reviews, floor votes) and a signature date listed in the document (signed by Governor 2025-05-30, effective immediately). Verify official state records for final enactment and implementation guidance.

Hawaii — Primary Care Provider Premium Allocation (proposed Act)

  • Purpose / intent: Create a consistent funding stream to support primary care providers amid provider shortages and high business/living costs.
  • Key provisions:
    • Requires that, in the next negotiations, the Hawaii Employer-Union Health Benefits Trust Fund board ensure all offered health plans allocate 12% of monthly insurance premium payments directly to each member-patient’s primary care provider.
    • Requires the Department of Human Services (Med-QUEST) to allocate 12% of monthly premium payments directly to each member’s primary care provider, to the extent permitted by federal and state law.
    • Payments are automatic each month and are made irrespective of whether services were actually provided.
    • Effective upon approval.
  • Who is affected: Primary care providers, health plans offered through the Employer-Union Benefits Trust Fund, Med-QUEST members and administrators; could affect insurer contract terms and state Medicaid managed care payments.
  • Notes: This is a regulatory/contracting mandate rather than a direct appropriation; legal and federal Medicaid compliance issues may arise.

Arizona — Appropriation for Child Care Assistance (FY2025‑26)

  • Purpose / intent: Provide state and federal funds to the Department of Economic Security for child care assistance.
  • Key provisions:
    • Appropriates $112,450,000 from the state general fund for FY2025‑2026 to the Department of Economic Security for child care assistance.
    • Appropriates $78,653,000 from federal Child Care and Development Fund monies that constitute the quality set‑aside (per Ariz. Rev. Stat. §46‑805) for the same fiscal year, for child care assistance.
  • Who is affected: Families eligible for child care assistance, child care providers, and the Department of Economic Security administration.
  • Notes: Amounts are FY2025‑26 one‑time appropriations in the introduced text.

If you want a focused brief on one specific state’s SB 1646 (e.g., Illinois tax credit only), tell me which state and I’ll produce a single-jurisdiction summary with relevant status, fiscal notes, and implementation considerations.

Compiled from official sources — confirm details with the bill’s official record.

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