(1) The Child Care Division of the Employment Department, in collaboration with an advisory committee established by the Child Care Division, shall establish a program to:
(a) Allocate tax credit certificates to taxpayers that make qualified contributions to the Child Care Division; and
(b) Distribute to child care providers moneys from qualified contributions and other contributions.
(2) The purposes of the program are to:
(a) Encourage taxpayers to make contributions to the Child Care Division by providing a financial return on qualified contributions and by soliciting other contributions.
(b) Achieve specific and measurable goals for targeted communities and populations.
(c) Set standards for the child care industry concerning the cost of providing quality, affordable child care.
(d) Strengthen the viability and continuity of child care providers while making child care more affordable for low and moderate income families. [2001 c.674 §4; 2003 c.473 §2]
Note: See note under 657A.700.
Section: Previous 657A.520 657A.530 657A.600 657A.610 657A.620 657A.630 657A.640 657A.700 657A.703 657A.706 657A.709 657A.712 657A.715 657A.718 657A.990 NextLast modified: August 7, 2008