Extends the availability of the employer child care expenditure tax credit through July 1, 2027. Provides that under specified circumstances, an individual who: (1) is at least 15 years of age; and (2) is a student at a school corporation that operates a child care program; may volunteer as a caregiver for the child care program before completing the statutory requirements for individuals to act as a volunteer caregiver at a child care program. Adds two representatives of out-of-school-time programs to the membership of the early learning advisory committee. Provides for purposes of regulation of licensed child care centers that the office of the secretary of family and social services (office) shall: (1) ensure that: (A) Indiana's staff to child ratio for a specified age range is not more stringent than the average of the staff to child ratios permitted for that age range under the laws of Illinois, Kentucky, Michigan, and Ohio; and (B) Indiana's maximum group size for a specified age range is not more stringent than the average of the maximum group sizes permitted for that age range under the laws of Illinois, Kentucky, Michigan, and Ohio; and (2) annually publish on the office's website the: (A) staff to child ratio; and (B) maximum group size; that a licensed child care center is required to maintain for the specified age ranges. Provides exceptions to the bill's group size provisions for: (1) an indoor or outdoor area of a child care center that provides at least 75 square feet of space per child; and (2) a child care center's cafeteria. Provides that if the office has received at least five applications from child care providers wishing to participate in the micro center pilot program (pilot program) but has selected less than five applicants for participation in the pilot program, the office shall select additional applicants for participation in the pilot program such that at least five child care providers are participating in the pilot program.