Provides for an income tax credit of $1500 and related supports for retired childcare workers who re-enter the childcare workforce for at least 6 months in a year.
Creates the middle class circuit breaker tax credit allowing a credit against personal income tax, equal to seventy percent of the amount by which the taxpayer's net real property tax or the taxpayer's real property tax equivalent exceeds the taxpayer's maximum real property tax; establishes a tax reform study commission.