This bill creates a new tax credit to encourage people to work in child care facilities and pursue education in early childhood care. The credit provides annual tax breaks of up to $4,500 for workers with bachelor's degrees in child care or related fields, $3,000 for those with associate's degrees, and $1,500 for those with a Child Development Associate credential. To qualify, individuals must work at least 1,200 hours per year at a licensed child care facility where no more than 25 percent of the children are their own or their spouse's children. Workers can claim this credit for a maximum of three consecutive years, and the credit becomes available starting with the 2027 tax year.