SB 499 - This act establishes the "Child-care Provider Entrepreneurship Act". For all tax years beginning on or after January 1, 2022, this act allows a child-care facility, as defined in the act, to claim a tax credit for up to fifty percent of qualifying expenses incurred by the facility. Qualifying expenses include personnel requirements, including, but not limited to background checks, first aid and CPR training, and safe sleep training; educational certifications and professional development related to child care and running a child-care business; and capital improvement projects needed to open or expand a facility. Child-care facilities shall apply to the Department of Health and Senior Services for approval of tax credits, as described in the act. Tax credits authorized by this act shall not be refundable, but may be carried back to any of the three preceding tax years or carried forward for any of the five succeeding tax years. Tax credits shall not be transferred, sold, or assigned. The Department shall not issue more than five million dollars in tax credits per fiscal year. This act shall sunset on August 28, 2028, unless reauthorized by the General Assembly. JOSH NORBERG