STATEHOUSE (Feb. 10, 2026) – State Rep. Ben Smaltz (R-Auburn) recently supported legislation that would help increase access to child care by expanding a state tax credit.
Smaltz said House Bill 1177 would expand eligibility for the state's employer child care tax credit to include companies with up to 500 employees. Businesses would be eligible for the credit if they offer an employer-run child care facility for their employees or if they contract with a facility or provider to offer care. Under proposed legislation, the credit could be used to help pay for related costs such as operating a child care facility, employee training and higher wages for staff.
"With child care costs continuing to rise, we need new ways to support Hoosier families," Smaltz said. "By strengthening incentives for employers and communities to invest in child care, this bill reduces barriers for working families, supports economic growth and helps ensure more access to affordable, reliable child care."
Smaltz said the bill would also allow local redevelopment commissions to use tax increment financing revenues to encourage the construction, expansion or operations of child care facilities.
House Bill 1177 recently passed out of the House and now moves to the Senate for further consideration. To learn more and follow session, visit iga.in.gov.
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State Rep. Ben Smaltz (R-Auburn) represents House District 52,
which includes all of DeKalb County, and portions of Noble and Steuben counties.
Click here to download a high-resolution photo.
