Authorize tax credits for certain child care expenditures

To amend sections 5725.98, 5726.98, 5729.98, 5747.98, and 5751.98 and to enact sections 5725.39, 5726.62, 5727.242, 5727.301, 5729.22, 5736.51, 5747.87, and 5751.56 of the Revised Code to authorize nonrefundable tax credits for certain employer-provided child care expenditures.