# Indiana HB 1177: Child care assistance.

Indiana HB 1177, Child care assistance., is a Second Regular Session 124th General Assembly (2026) House bill sponsored by Becky Cash (Republican); status signed, last action 2026-03-03 (Signed by the Governor); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-HB1177-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana HB 1177
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Child care assistance.
- Status: signed
- Chamber: House
- Introduced: 2026-01-05
- Last action: 2026-03-03, Signed by the Governor
- Sponsor: Becky Cash (Republican)
- Cosponsors: 10
- Subjects: ways and means, the senate, tax and fiscal policy
- Touches household money: yes
- Roll calls: 3 (156 yes, 63 no in all)
- Economic provisions PRIA read: 2

## Summary

Increases the maximum number of individuals an entity may employ to be eligible for the employer child care expenditure income tax credit. Provides that costs incurred: (1) for the operating costs of a child care facility operated for a taxpayer's employees; or (2) under a contract with a child care facility to provide child care services to employees of the taxpayer, or under a contract with an intermediate entity that contracts with one or more child care facilities for child care services; are qualified expenditures for purposes of the employer child care expenditure income tax credit. Allows a redevelopment commission to use revenue collected in a tax increment financing district to expend money or provide financial assistance to entities for the purpose of encouraging or incentivizing the construction or expansion of child care facilities.

## Bill overview: provisions PRIA read

- More employers qualify for childcare tax breaks: benefit, high. Retroactive to January 1, 2026, Indiana’s employer child care tax credit covers businesses with up to 500 employees, up from 100. Businesses must owe state tax and cannot have been in the child care business before making qualifying expenses. Facilities must meet federal Section 45F rules, be in In…
- Local funds can support childcare facilities: benefit, low. Beginning July 1, 2026, redevelopment districts can use local allocation funds to help child care facilities build, expand, or stay open. Facilities must be located in or serve the area covered by the fund. Help can include grants, loans, or direct spending, subject to existing funding restrictions…

## Sponsors and cosponsors

- Sponsor: Becky Cash (Republican), House
- Cosponsor: Brett Clark (Republican), Senate
- Cosponsor: Brian Buchanan (Republican), Senate
- Cosponsor: Danny Lopez (Republican), House
- Cosponsor: Ed Charbonneau (Republican), Senate
- Cosponsor: Greg Goode (Republican), Senate
- Cosponsor: Gregory Porter (Democratic), House
- Cosponsor: Lindsay Patterson (Republican), House
- Cosponsor: Lonnie Randolph (Democratic), Senate
- Cosponsor: Ron Alting (Republican), Senate
- Cosponsor: Vaneta Becker (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-24 | Senate | Third reading: passed | pass | 48 | 0 |   |
| 2026-02-02 | House | Third reading: passed | pass | 80 | 0 |   |
| 2026-01-29 | House | Amendment #1 (Porter) failed | fail | 28 | 63 |   |

## Actions (25)

- 2026-03-03: Signed by the Governor (House)
- 2026-03-03: Public Law 58 (House)
- 2026-02-27: Signed by the President Pro Tempore (Senate)
- 2026-02-27: Signed by the President of the Senate (Senate)
- 2026-02-26: Signed by the Speaker (House)
- 2026-02-24: Returned to the House without amendments (Senate)
- 2026-02-24: Third reading: passed; Roll Call 237: yeas 48, nays 0 (Senate)
- 2026-02-24: Senator Alting added as cosponsor (Senate)
- 2026-02-19: Senator Randolph added as cosponsor (Senate)
- 2026-02-19: Second reading: ordered engrossed (Senate)
- 2026-02-17: Committee report: do pass, adopted (Senate)
- 2026-02-12: Senator Becker added as cosponsor (Senate)
- 2026-02-05: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2026-02-03: Referred to the Senate (House)
- 2026-02-02: Senate sponsors: Senators Buchanan, Clark, Goode (House)
- 2026-02-02: Third reading: passed; Roll Call 172: yeas 80, nays 0 (House)
- 2026-02-02: Cosponsor: Senator Charbonneau (House)
- 2026-01-29: Amendment #1 (Porter) failed; Roll Call 156: yeas 28, nays 63 (House)
- 2026-01-29: Second reading: ordered engrossed (House)
- 2026-01-27: Committee report: do pass, adopted (House)
- 2026-01-22: Representative Lopez added as coauthor (House)
- 2026-01-08: Representative Porter added as coauthor (House)
- 2026-01-05: First reading: referred to Committee on Ways and Means (House)
- 2026-01-05: Authored by Representative Cash (House)
- 2026-01-05: Coauthored by Representative Patterson (House)

## Bill text

- Enrolled House Bill (H): [PDF](https://api.iga.in.gov/2026/bills/HB1177/versions/HB1177.04.ENRS?format=pdf)
- House Bill (H): [PDF](https://api.iga.in.gov/2026/bills/HB1177/versions/HB1177.03.COMS?format=pdf)
- House Bill (S): [PDF](https://api.iga.in.gov/2026/bills/HB1177/versions/HB1177.02.COMH?format=pdf)
- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2026/bills/HB1177/versions/HB1177.01.INTR?format=pdf)

## Related bills

- HB 1266: Department of education and education matters. (signed)
- HB 1277: Health and human services matters. (signed)
- HB 1210: Department of local government finance. (signed)
- HB 1249: Various criminal law matters. (signed)
- HB 1200: Bureau of motor vehicles. (signed)
- HB 1115: Homeowners association governance. (signed)

## Sources
- [Enrolled House Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/HB1177/versions/HB1177.04.ENRS?format=pdf)
- [House Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/HB1177/versions/HB1177.03.COMS?format=pdf)
- [House Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/HB1177/versions/HB1177.02.COMH?format=pdf)
- [Introduced House Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/HB1177/versions/HB1177.01.INTR?format=pdf)

## Related
- [HB 1266: Department of education and education matters.](https://policyrisk.com/state-bill/IN-HB1266-2026)
- [HB 1277: Health and human services matters.](https://policyrisk.com/state-bill/IN-HB1277-2026)
- [HB 1210: Department of local government finance.](https://policyrisk.com/state-bill/IN-HB1210-2026)
- [HB 1249: Various criminal law matters.](https://policyrisk.com/state-bill/IN-HB1249-2026)
- [HB 1200: Bureau of motor vehicles.](https://policyrisk.com/state-bill/IN-HB1200-2026)
- [HB 1115: Homeowners association governance.](https://policyrisk.com/state-bill/IN-HB1115-2026)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IN-HB1177-2026 (as of 2026-11-01).