In this chapter: I. "Child care program" shall have the same meaning as group child day care center under RSA 170-E:2, IV(c). II. "Creates child care" means making available child care seats in a New Hampshire-licensed child care program by a business entity, either directly or through a third-party, where such child care program was not available prior to January 1, 2027. III. "Expands child care" means the increase in the number of child care seats in a child care program made available by a business entity, either directly or through a third party, provided that such increase provides 12 or more seats that were not available prior to January 1, 2027. IV. "Operational expenditures" means the operating expenses of a qualified childcare facility, including employee compensation, expenses for training of employees, utilities, rent, and other ordinary business operating expenses.