# Indiana HB 1378: Child care tax credits.

Indiana HB 1378, Child care tax credits., is a Second Regular Session 124th General Assembly (2026) House bill sponsored by Chris Campbell (Democratic); status failed, last action 2026-01-08 (First reading: referred to Committee on Ways and Means) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-HB1378-2026
- 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 1378
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Child care tax credits.
- Status: failed
- Chamber: House
- Introduced: 2026-01-08
- Last action: 2026-01-08, First reading: referred to Committee on Ways and Means
- Sponsor: Chris Campbell (Democratic)
- Cosponsors: 2
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides a child and dependent care refundable tax credit against an individual's Indiana adjusted gross income tax for employment related child and dependent care expenses based on the percentage of the federal child and dependent care tax credit the taxpayer claimed for the taxable year for federal income tax purposes. Provides a child tax credit against an individual's Indiana adjusted gross income tax. 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Chris Campbell (Democratic), House
- Cosponsor: Carolyn Jackson (Democratic), House
- Cosponsor: Sue Errington (Democratic), House

## Bill text

- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2026/bills/HB1378/versions/HB1378.01.INTR?format=pdf)

## Related bills

- HB 1406: Tax and fiscal matters. (signed)
- 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)

## Sources
- [Introduced House Bill (H) (PDF)](https://api.iga.in.gov/2026/bills/HB1378/versions/HB1378.01.INTR?format=pdf)

## Related
- [HB 1406: Tax and fiscal matters.](https://policyrisk.com/state-bill/IN-HB1406-2026)
- [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)
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Source: PRIA, https://policyrisk.com/state-bill/IN-HB1378-2026 (as of 2026-11-01).