Income tax; revise provisions regarding tax credit for employers providing child care for employees.

An Act To Amend Section 57-73-23, Mississippi Code Of 1972, Which Authorizes An Income Tax Credit For Employers Providing Dependent Care For Employees During Work Hours And For Employers That Provide A Child Care Stipend To Be Used For Child Care During Employees' Work Hours, To Reduce The Amount Of The Required Stipend And To Provide For The Stipend To Be For Direct Payments To A Licensed Or Registered Entity Providing Dependent Child Care; To Provide That The Tax Credit Allowed May Not Exceed $3,000.00 Per Year For Each Child Of A Participating Employee; To Bring Forward Section 37-153-7, Mississippi Code Of 1972, Which Creates The Mississippi Office Of Workforce Development And The Mississippi State Workforce Investment Board, For The Purposes Of Possible Amendment; And For Related Purposes.