STATEHOUSE (Jan. 13, 2026) – State Rep. Dave Heine (R-Fort Wayne) authored legislation geared at expanding access to early childhood education by creating an early childhood scholarship tax credit, encouraging private support for preschool scholarships.
House Bill 1149 would establish a tax credit for contributions to scholarship granting organizations that fund tuition assistance for children attending qualified early child care providers.
"Investing in early childhood education strengthens families, prepares young students for future success in school and supports working parents," Heine said. "This tax credit encourages the private sector and individuals to engage and support early learning scholarships to help expand access to these programs for Hoosier families."
Heine said this legislation requires the Indiana Department of Education to certify eligible scholarship granting organizations. The amount of a taxpayer's tax credit would equal 50 percent of contributions made to the early childhood granting organization and is capped at $100 million statewide per year, with the first credits available for the 2027 tax year.
The bill also expands access to early learning by ensuring that school corporations that operate early childhood programs do not limit the program to only children living within the district's boundaries.
During the 2025 legislative session, Heine championed House Enrolled Act 1253 to streamline regulations around child care licensing and allow school-based child care programs to open their doors to children from the entire school corporation, rather than limiting care to only students and staff.
House Bill 1149 was referred to the House Ways and Means Committee. If passed by the committee it will move to the full House of Representatives for consideration.
To learn more about the bill and follow session, visit iga.in.gov.
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State Rep. Dave Heine (R-Fort Wayne) represents House
District 85, which includes a portion of Allen County.
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