Amends TCA Title 49.

This bill authorizes each local education agency (LEA) and public charter school to reimburse each teacher employed full time by the LEA or public charter school 66 percent of the child care expenses paid each month by the teacher for the teacher's natural child, stepchild, or adopted child who is no less than six weeks old, but no more than six years, and who may be claimed by the teacher as a dependent for federal income tax purposes ("dependent child"), to receive child care services through a child care program certified by the department of education, or a child care agency licensed by the department of human services.<br /> <br /> For purposes of this bill, "teacher" means a teacher, principal, supervisor, or other individual required by law to hold a valid license of qualification for their employment in an LEA or public charter school and who has been employed full time by an LEA or public charter school for at least 12 consecutive months.<br /> <br /> This bill prohibits a teacher from receiving reimbursement pursuant to this bill in an amount that exceeds $1,000 per month, and from receiving reimbursement for child care expenses paid by the teacher for child care services received in a month for which classroom instruction is not provided to students in accordance with the respective school calendar. An LEA or public charter school may prorate reimbursement to a teacher for child care expenses paid in a month in which classroom instruction was not provided to students in the LEA or public charter school for the entire school month.<br /> <br /> This bill requires each local board of education and public charter school governing body to adopt and implement the policies necessary to effectuate this bill if the LEA or public charter school elects to reimburse teachers for child care expenses.<br /> <br /> Subject to appropriation, if an LEA or public charter school elects to reimburse teachers for child care expenses in accordance with this section, then this state must reimburse each such LEA and public charter school 33 percent of the monthly reimbursement amounts paid by the LEA or public charter school.<br /> <br /> The reimbursement program established in this section is subject to audit by the comptroller of the treasury, or the comptroller's designee. This bill requires each LEA and public charter school that elects to reimburse teachers for child care expenses to cooperate fully with the comptroller of the treasury, or the comptroller's designee, in the performance of the audit. The results of any audit conducted by the comptroller of the treasury, or the comptroller's designee, must be reported to the general assembly.<br />