Passed BothConf. Cmte
- Income Tax Credits - Employer Child Care Center and Employer-Provided Child Care Services
- Sponsored by
- Delegates Queen, Ali, Kelly, Lierman, Patterson, Pena-Melnyk, and Proctor
- In the House - Hearing 2/21 at 1:00 p.m.
- Fiscal and Policy Note
Authorizing a credit against the State income tax for certain taxpayers who incur qualified expenses for a child care center that provides child care services for the children of the taxpayer's employees or who compensate a child care provider or child care referral service under certain circumstances; requiring the State Department of Education, on application of a taxpayer, to issue a tax credit certificate under certain circumstances; applying the Act to all taxable years beginning after December 31, 2017; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2018
HistoryToggle History Dropdown
File CodeToggle Filecode Dropdown
SubjectsToggle Subjects Dropdown
StatutesToggle Statutes Dropdown
( 10-746, 10-747 )
Last Updated: 2/3/2020 2:31 PM