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20-78-205. Division of Child Care and Early Childhood Education.
Arkansas Code — all titles (historical 2020) · legal_authorities
20-78-205. Division of Child Care and Early Childhood Education.
(a) There is created the Division of Child Care and Early Childhood Education within the Department of Human Services. In creating the division, the General Assembly intends for the following to be maintained and enhanced:
(1) Coordination of existing early childhood education and childcare programs;
(2) Placement of children in quality early childhood programs which support their development and readiness for school;
(3) Development of new childcare services under welfare reform which promote the developmental needs of children receiving transitional employment assistance benefits or other forms of public assistance;
(4) Quality program standards for all early childhood and childcare programs;
(5) State support for early childhood and childcare programs to attain quality program standards;
(6) Economic and cultural integration of children in early childhood programs;
(7) Access to additional support services for early childhood and childcare programs, such as healthcare and nutrition services;
(8) Career development opportunities for early childhood program staff;
(9) On-going interagency planning and collaboration in regard to early childhood and child care;
(10) Parent support and education in choosing appropriate early childhood programs for their children; and
(11) State support for local leadership, program innovation, and excellence in early childhood and care programs.
(b) The Division of Child Care and Early Childhood Education shall have the following duties:
(1) Administration of the Child Care and Development Block Grant and other childcare funds, state and federal, that are available to the department;
(2) Administration of the Arkansas Better Chance Program, unde
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-78-205
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:20-78-205
Source file: gov.ar.code.title.20.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 8f01bd6143a8682babe91bc4fd1934dd45279d3987523f26c566c3fa2a59c30f
Source location: content.xml paragraph 39329
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20-78-205. Division of Child Care and Early Childhood Education.
(a) There is created the Division of Child Care and Early Childhood Education within the Department of Human Services. In creating the division, the General Assembly intends for the following to be maintained and enhanced:
(1) Coordination of existing early childhood education and childcare programs;
(2) Placement of children in quality early childhood programs which support their development and readiness for school;
(3) Development of new childcare services under welfare reform which promote the developmental needs of children receiving transitional employment assistance benefits or other forms of public assistance;
(4) Quality program standards for all early childhood and childcare programs;
(5) State support for early childhood and childcare programs to attain quality program standards;
(6) Economic and cultural integration of children in early childhood programs;
(7) Access to additional support services for early childhood and childcare programs, such as healthcare and nutrition services;
(8) Career development opportunities for early childhood program staff;
(9) On-going interagency planning and collaboration in regard to early childhood and child care;
(10) Parent support and education in choosing appropriate early childhood programs for their children; and
(11) State support for local leadership, program innovation, and excellence in early childhood and care programs.
(b) The Division of Child Care and Early Childhood Education shall have the following duties:
(1) Administration of the Child Care and Development Block Grant and other childcare funds, state and federal, that are available to the department;
(2) Administration of the Arkansas Better Chance Program, under interagency agreement with the Division of Elementary and Secondary Education;
(3) Administration of the Arkansas Special Nutrition Program;
(4) Establishment and promulgation of rules setting standards governing the granting, revocation, refusal, and suspension of licenses for a childcare facility and the operation of childcare facilities in this state, as defined by § 20-78-202;
(5) Staff support for the operation of the Arkansas Early Childhood Commission;
(6) Provide consultative resources for the private sector in developing childcare programs;
(7) Provide consultative resources for the private sector in developing childcare facilities;
(8) Solicit grant funds for exemplary early childhood and childcare programs; and
(9) Administration of the birth through prekindergarten teaching credential and the promulgation of rules to implement the teaching credential program under § 20-78-801 et seq.
(c)(1) In addition to any other rights, powers, functions, and duties granted by law to the Division of Child Care and Early Childhood Education, the department is hereby authorized to promote and cooperate in the establishment of a foundation under the Arkansas nonprofit corporation law and to accept support and assistance in the form of money, property, or otherwise from the foundation to be used to enhance quality, affordability, and availability of child care and early education for all children in the state.
(2) If a foundation is established for the early care and education of children and if the department shares resources or facilities with the foundation or accepts support and assistance from the foundation, the foundation shall file annually a report with the Governor, the Legislative Council, and the Legislative Joint Auditing Committee showing the amount and source of all gifts, grants, and donations of money or property received by the foundation and all expenditures or other dispositions of money or property by the foundation during the preceding year.
(3) After consultation with the commission, the Director of the Division of Child Care and Early Childhood Education shall prepare rules for the use of foundation funds. The director shall submit the proposed rules to the Legislative Council for its review.
(4) No person over whom the department has day-to-day managerial control shall receive compensation or remuneration from funds not in the State Treasury.
(d)(1) The Division of Child Care and Early Childhood Education shall create and make available on the website of the department a form and graphical chart that concisely explains the:
(A) Minimum licensing requirements for a licensed home;
(B) Minimum licensing requirements for a licensed childcare center;
(C) Procedure for obtaining licensure as a licensed home or licensed childcare center;
(D) Registration requirements for a registered childcare family home;
(E) Procedure for registering as a registered childcare family home;
(F) Voluntary registry of daycare family homes;
(G) Procedure for registering a daycare family home with the voluntary registry;
(H) Availability of federal or state funds, grants, programs, or other financial assistance, including without limitation the:
(i) Community Facilities Guaranteed Loan Program;
(ii) Community Development Block Grant;
(iii) Child and Adult Care Food Program;
(iv) Child Care and Development Block Grant;
(v) Early Head Start-Child Care Partnership Grant;
(vi) Arkansas Better Chance Program; and
(vii) Arkansas Special Nutrition Program; and
(I) Availability of a federal or state tax credit or other federal or state tax benefit, including without limitation the employer-provided child care credit that is available to taxpayers under §§ 26-51-507 and 26-51-508.
(2) The Division of Child Care and Early Childhood Education shall place a form and graphical chart created in accordance with subdivision (d)(1) of this section in a conspicuous location on the website of the department.
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Arkansas Code — all titles (historical 2020) · legal_authorities
20-78-202. Definitions.
As used in this subchapter, unless the context otherwise requires:
(1)(A) “Child Care Appeal Review Panel” or “panel” means an eleven-member body under the Department of Human Services which shall serve as a review and appeal body regarding licensure or registration actions.
(B)(i) The panel shall consist of eleven (11) members, including the following:
(a) Three (3) early childhood professionals;
(b) One (1) pediatric health professional;
(c) One (1) parent of a child in a licensed early childhood program;
(d) The Director of the Division of Child Care and Early Childhood Education or his or her designee who shall serve as Chair of the Child Care Appeal Review Panel and shall not vote; and
(e) Five (5) licensed childcare providers representing a diversity of childcare settings.
(ii) Legal counsel from the Office of the Attorney General shall serve as a facilitator of the panel and shall not serve as a voting member.
(iii) Alternates shall be chosen to serve during times of absence or in cases of conflict of interest. Five (5) alternates shall be chosen as follows:
(a) One (1) early childhood professional;
(b) One (1) pediatric health professional;
(c) One (1) parent of a child in a licensed early childhood program; and
(d) Two (2) licensed childcare providers.
(iv) Members of the panel shall not be members of the Arkansas Early Childhood Commission.
(C)(i) The commission, from applications submitted, shall make panel selections from persons meeting the qualifications for service and exhibiting a willingness and time commitment to serve on the panel.
(ii) Panel members may be replaced under the same guidelines as commission members.
(D)(i) Members of the panel shall serve for three-year terms, not to exceed six
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-78-202
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 20-78-202. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
20-78-801. Credential and endorsement — Definition.
(a)(1) A person teaching in a public early childhood education program may obtain a birth through prekindergarten teaching credential from the Division of Child Care and Early Childhood Education of the Department of Human Services.
(2) Subdivision (a)(1) of this section shall not be construed to permit a person teaching in a public early childhood education program to utilize the teaching credential in lieu of a P-4 teaching license issued by the State Board of Education when the license is required.
(b) As used in this subchapter, “public early childhood education program” means an education program that:
(1) All or part of which is funded with state or federal funds; and
(2) Serves children whose ages may range from birth through prekindergarten.
(c)(1) The division shall develop the teaching credential under this subchapter not later than January 31, 2010.
(2) The teaching credential is valid for five (5) years and may be renewed upon completion of the requirements set forth in law and established by the division.
(3) An applicant for an initial teaching credential or a renewal teaching credential is not required to pay a fee for submitting the application or obtaining the teaching credential.
(d) Institutions of higher education in this state may submit to the Department of Education proposals for the creation of a birth through prekindergarten endorsement for P-4 teacher licensure.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 20-78-801
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 20-78-801. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-507. Employer-provided child care — As qualified under former § 26-52-401 — Definition.
(a) A business which qualifies for the exemption from the gross receipts tax under former § 26-52-401(29) shall be allowed an income tax credit of three and nine-tenths percent (3.9%) of the annual salary of employees employed exclusively in providing childcare services.
(b) If two (2) or more businesses participate in a childcare program for their employees as provided by former § 26-52-401(29), then each business will be allowed an income tax credit of three and nine-tenths percent (3.9%) of the annual salary of only those employees who are on the respective business' payroll and are employed exclusively for providing childcare services.
(c)(1) To qualify for the income tax credit, the revenue to the business or businesses from the childcare facility cannot exceed the direct operating costs of the facility. If, on an annual basis, the childcare facility receives revenue which exceeds the direct operating costs of the facility, the business or businesses will not be entitled to the income tax credit.
(2) As used in this section, “direct operating costs” means:
(A) The cost of food and beverages provided to the children;
(B) The cost of labor for personnel whose services are performed exclusively on the premises of the childcare facility for the care of the children and all related employment taxes paid by the employer; and
(C) All materials and supplies necessary to operate the childcare facility.
(d) The income tax credit created by subsection (a) of this section shall first be available in the taxable year following the year the business makes payment of wages to childcare workers. To the extent that the credit is not fully utilized in this first year, it may
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-507
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-507. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-508. Employer-provided child care — As qualified under § 26-52-516 or § 26-53-132 — Definition.
(a) A business which qualifies for the refund of the gross receipts tax or compensating use tax under § 26-52-516 or § 26-53-132 shall be allowed an income tax credit of three and nine-tenths percent (3.9%) of the annual salary of its employees employed exclusively in providing childcare service, or a five-thousand-dollar income tax credit for the first tax year the business provides its employees with a childcare facility.
(b) If two (2) or more businesses participate in a childcare program for their employees as provided by § 26-52-516 or § 26-53-132, then each business will be allowed an income tax credit of three and nine-tenths percent (3.9%) of the annual salary of only those employees who are on the respective business' payroll and are employed exclusively for providing childcare services. The first year's five-thousand-dollar credit will be prorated among the businesses based upon the percentage of the cost paid by each business for the initial construction and equipping of the childcare facility.
(c)(1)(A) To qualify for the income tax credit, the revenue to the business or businesses from the childcare facility cannot exceed the direct operating costs of the facility.
(B) If, on an annual basis, the business receives revenues from the operation of the childcare facility which exceed the direct operating costs of the facility, the businesses will not be entitled to the income tax credit.
(2) As used in this subsection, “direct operating costs” means:
(A) The cost of food and beverages provided to the children;
(B) The cost of labor for personnel whose services are performed exclusively on the premises of the childcare facility for the care of the
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-508
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-508. This identifies an authority to review, not proof of applicability.