SB 6038, sponsored by Sen. Claire Wilson (D–Federal Way), expands the existing business and occupation (B&O) tax credit for childcare services up to age 12. Current law limits this to age 7. Lawmakers hope this expansion will help incentivize additional before and aftercare programs and summer programs for school-age children. It passed the Senate nearly unanimously and awaits scheduling in the House Human Services, Youth, & Early Learning Committee. The bill also eliminates the annual licensing fee for a childcare license imposed and collected by the Washington Department of Children, Youth, and Families (DCYF).

HB 2195, authorizing use of state school construction funding dollars for early learning facilities within K-12 public schools, passed out of House and awaits a vote in the Senate Early Learning & K-12 Education Committee. The school construction assistance program (SCAP) is currently used to fund the state’s portion of K-12 capital construction expenses. But current law prohibits these state funds from being used for capital expenses for classrooms that will be used for early learning programs, including transitional kindergarten and developmental preschool programs. AWC supports expansion in the use of SCAP funding to support capital construction of early learning facilities at K-12 schools to expand childcare and preschool opportunities across the state.

AWC continues to advocate for legislation that would encourage establishment of additional childcare facilities statewide, particularly childcare for low-income families and rural childcare. 

Dates to remember

HB 2195 is scheduled for a vote in the Senate Early Learning & K-12 Education Committee on February 19 at 1:30 pm.

SB 6038 is scheduled for a public hearing in the House Human Services, Youth, & Early Learning Committee on February 20 at 1:30 pm, and for a vote in the same committee on February 21 at 1:30 pm.

Renewed emphasis on expanding childcare in the 2024 legislative session

January 26, 2024

SB 6171, sponsored by Sen. Lynda Wilson (R–Vancouver), would take initial steps to improve childcare access for first responders, medical personnel, and others that work non-standard hours. A lack of childcare during evenings, overnights, and weekends is a barrier to individuals entering, and staying, in these critically needed professions. The bill would task the Department of Children, Youth, and Families (DCYF) to study the feasibility of a pilot program to award start-up grants to establish and operate childcare programs and services with nonstandard hours in jurisdictions over 100,000 population for families where parents or guardians work nonstandard hours (before 6 am or after 6 pm, any hours on weekends, and any hours on state holidays).

AWC fully supports efforts to expand childcare for first responders to help address the recruitment and retention challenges for law enforcement and to ensure that we can recruit and retain officers that currently have children or may have children in the future.

There are several additional bills to improve access to childcare in Washington:

HB 2322, sponsored by Rep. Tana Senn (D–Mercer Island), creates a business and occupation (B&O) tax preference childcare requirement. For all new B&O tax preferences beginning January 1, 2025, a taxpayer receiving a tax preference would need to provide childcare for children of employees. This could be in the form of discounted onsite childcare or payments to employees to cover at least 25% of their childcare expenses.

HB 2243, sponsored by Rep. Kristine Reeves (D–Federal Way), would authorize the Department of Natural Resources (DNR) to acquire forest lands suitable for timber revenue that are otherwise at risk of conversion to non-forested uses. DNR would hold such lands in trust for the Department of Commerce to award grants for childcare, including childcare for historically disadvantaged populations and childcare during nonstandard hours and periods of the year.

HB 2195, sponsored by Rep. Lisa Callan (D–Issaquah), would allow facilities owned by school districts in which preschool or before-and-aftercare programs are operated by school districts to be an eligible use of the Capital Budget Common School Construction Fund. This functionally opens the typical state school construction funding dollars for early learning facilities within K-12 public schools. Currently, all capital costs for early learning classrooms must be paid with only local school district funds.

HB 2101, sponsored by Rep. Alicia Rule (D–Blaine) would eliminate the fee for childcare licensing. If enacted, the state would cover the costs associated with licensing childcare facilities, rather than this being paid through licensing fees.