---
type: "Bill"
title: "Child care assistance."
description: "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."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2026"
identifier: "HB 1177"
citation: "Indiana HB 1177 (2026)"
classification: ["bill"]
subjects: ["CHILDREN AND MINORS; Child Care Programs", "CIVIL LAW AND PROCEDURE; Contracts and Legal Documents", "FINANCIAL SERVICES; Generally", "TAXES; Credits", "TAXES; Gross Income Taxes", "TAXES; Tax Increment Financing (TIF)"]
status: "enacted"
primary_sponsors: ["Becky Cash", "Brett Clark", "Brian Buchanan", "Greg Goode"]
version_count: 4
action_count: 25
vote_count: 3
first_action: "2026-01-05"
last_action: "2026-03-03"
source: "openstates"
source_identifier: "ocd-bill/9a240a7c-f2e5-4204-9876-6702141b4cb3"
source_url: "https://api.iga.in.gov/2026/bills/hb1177"
source_hash: "6009755de87537a95ccd2a1e81a450c1976b480098f0f7ec977e093587f059c0"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-in"]
---

# Indiana HB 1177 (2026) — Child care assistance.

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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Enrolled House Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1177/HB1177.04.ENRS.pdf)
2. **House Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1177/HB1177.03.COMS.pdf)
3. **House Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1177/HB1177.02.COMH.pdf)
4. **Introduced House Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/124/2026/house/bills/HB1177/HB1177.01.INTR.pdf)

## Votes

- HB 1177 - Cash - 2nd Reading — **28–63** (fail) · lower
- HB 1177 - Cash - 3rd Reading — **80–0** (pass) · lower
- HB 1177 - Buchanan - 3rd Reading — **48–0** (pass) · upper

## Sponsors

- Becky Cash — primary (person)
- Brett Clark — primary (person)
- Brian Buchanan — primary (person)
- Greg Goode — primary (person)
- Danny Lopez — coauthor (person)
- Ed Charbonneau — cosponsor (person)
- Gregory Porter — coauthor (person)
- Lindsay Patterson — coauthor (person)
- Lonnie Randolph — cosponsor (person)
- Ron Alting — cosponsor (person)
- Vaneta Becker — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-01-05** Coauthored by Representative Patterson
- **2026-01-05** Authored by Representative Cash
- **2026-01-05** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2026-01-08** Representative Porter added as coauthor
- **2026-01-22** Representative Lopez added as coauthor
- **2026-01-27** Committee report: do pass, adopted `committee-passage`
- **2026-01-29** Second reading: ordered engrossed `reading-2`
- **2026-01-29** Amendment #1 (Porter) failed; Roll Call 156: yeas 28, nays 63 `amendment-failure, failure`
- **2026-02-02** Cosponsor: Senator Charbonneau
- **2026-02-02** Third reading: passed; Roll Call 172: yeas 80, nays 0 `passage, reading-3, reading-3`
- **2026-02-02** Senate sponsors: Senators Buchanan, Clark, Goode
- **2026-02-03** Referred to the Senate `referral`
- **2026-02-05** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2026-02-12** Senator Becker added as cosponsor
- **2026-02-17** Committee report: do pass, adopted `committee-passage`
- **2026-02-19** Second reading: ordered engrossed `reading-2`
- **2026-02-19** Senator Randolph added as cosponsor
- **2026-02-24** Senator Alting added as cosponsor
- **2026-02-24** Third reading: passed; Roll Call 237: yeas 48, nays 0 `passage, reading-3, reading-3`
- **2026-02-24** Returned to the House without amendments `receipt`
- **2026-02-26** Signed by the Speaker `passage`
- **2026-03-03** Public Law 58 `became-law`
- **2026-02-27** Signed by the President of the Senate `passage`
- **2026-02-27** Signed by the President Pro Tempore `passage`
- **2026-03-03** Signed by the Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9a240a7c-f2e5-4204-9876-6702141b4cb3`. Confidence: reported (aggregated from official Indiana legislature records).