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Bill

HB 390

Relating to workforce development, to extend the employer tax credit to include adult daycare.

2026 Regular Session Introduced by Anthony Daniels

HB 390 extends Alabama employer tax credits to companies offering adult daycare services, aiming to support workforce development and employee retention through elder care benefits.

Read for the Second Time and placed on the Calendar (Ways and Means Education)
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Bill Summary · HB 390

Legislative bill overview

HB 390 expands Alabama's existing employer tax credit program to include companies that provide or subsidize adult daycare services for their employees. The bill aims to incentivize employers to offer these benefits as part of their workforce development initiatives, similar to existing credits for childcare provisions.

Why is this important

Adult daycare access is a growing workforce need as Alabama's population ages and more employees balance caregiving responsibilities for aging parents or relatives alongside employment. By extending tax incentives, the bill could increase availability of these services while potentially improving employee retention and reducing absenteeism among workers with elder care obligations.

Potential points of contention

  • Fiscal impact: The state revenue cost of expanding the tax credit is unclear; policymakers may debate whether the economic benefits justify the foregone tax revenue
  • Defining "adult daycare": The bill's language may need clarification on what facilities qualify (adult day centers, assisted living, in-home care coordination, etc.) to prevent abuse or inequitable application
  • Equity concerns: Critics may question whether tax credits primarily benefit larger employers and higher-income workers who can afford daycare, while smaller businesses and lower-wage workers see limited advantage

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

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