"As a partnered child-care provider, the center operates with extended hours—open from 7 a.m. to 2 a.m.—and serves children 6 weeks to 5 years old, emphasizing caregiver pay above industry norms and flexible booking; in the employer-sponsored model described, the restaurateur purchases day-based credits (priced at $200 each, with tax credits reducing her net cost to about $50 apiece) that employees can use regularly or last minute, and the program is structured for expansion to other hospitality employers." - Naomi Tomky