1. (1) The Department of Early Learning and Care shall establish a program to:

   1. (a) Allocate tax credit certificates to taxpayers that make qualified contributions to the department; and
   2. (b) Distribute to child care providers moneys from qualified contributions and other contributions.

2. (2) The purposes of the program are to:

   1. (a) Encourage taxpayers to make contributions to the department by providing a financial return on qualified contributions and by soliciting other contributions.
   2. (b) Achieve specific and measurable goals for targeted communities and populations.
   3. (c) Strengthen the viability and improve the professional development of child care providers.

Note: See note under 329A.700.

[Formerly 657A.703; 2015 c.701 §22; 2017 c.186 §1; 2023 c.554 §38]