Income tax credit; revise for employers providing dependent child care or child care stipends.

An Act To Amend Section 57-73-23, Mississippi Code Of 1972, To Modify The Conditions Under Which Certain Employers Providing Child Care Stipends May Be Eligible For An Income Tax Credit Under The Section; To Provide That The Credit Allowed May Not Exceed $3,000.00 Per Year For Each Child Of A Participating Employee; To Revise Certification Requirements Employers Must Meet; To Provide An Annual Aggregate Cap Of $1,000,000.00 On Credits That May Be Allocated Under This Section; And For Related Purposes.