The Southern Association on Children Under Six endorses the Child Care Tax Credit legislation, which would increase tax credit percentages for child care expenses. The legislation would allow for a maximum credit of $2,400 for one dependent and $4,800 for two or more dependents, and would be refundable even if the credit exceeds the tax bill. The association supports the legislation as a means to help parents afford child care for their children. The resolution also states that the association supports a tax credit for industry-based day care, as long as it is not included in legislation that is detrimental to children's interests.