Supporting employers providing child care assistance to employees by establishing a business and occupation and public utility tax credit.

 H-2595.1

HOUSE BILL 2187

State of Washington

69th Legislature

2026 Regular Session

By Representatives Penner, Eslick, Schmidt, Dufault, Jacobsen, Mendoza, Graham, Couture, and Schmick

Prefiled 12/23/25. Read first time 01/12/26. Referred to Committee on Finance.

AN ACT Relating to supporting employers providing child care assistance to employees by establishing a business and occupation and public utility tax credit; adding a new section to chapter 82.04 RCW; adding a new section to chapter 82.16 RCW; creating new sections; and providing expiration dates.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1. (1) The legislature finds that the lack of affordable child care is a primary barrier to workforce participation, particularly for employees of small and mid-sized businesses.

(2) The legislature recognizes that while large corporations often have the resources to provide on-site child care, small businesses are at a competitive disadvantage.