Establishes an income tax credit for substitute teacher licensing fees.

Summary

Digest: The Act makes a new tax credit for substitute teacher licensing fees. (Flesch Readability Score: 67.7). Establishes an income tax credit for substitute teacher licensing fees. Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032. Takes effect on the 91st day following adjournment sine die.