2000 Regular Session

HOUSE BILL 163

File Code: Taxes - Income
Sponsored By:
Delegates Leopold, James, Bozman, Cadden, Patterson, Benson, Hubbard, Rosso, Cryor, Clagett, Dewberry, Sophocleus, Finifter, Greenip, Boutin, Phillips, Mohorovic, Valderrama, D'Amato, Glassman, Linton, Sher, Rzepkowski, Love, Barkley, Giannetti, Frush, McKee, Redmer, Paige, Ports, Kach, and Cane
Entitled:
Tax Credit for Employer-Established Dependent Care Assistance Programs

Synopsis:

Allowing a credit against the State income tax for 50% of the costs incurred by employers to establish a dependent care assistance program; defining a term; limiting the credit to $1,000; allowing the unused portion of the credit to be carried forward for 5 years; and applying the Act to taxable years after 1999.

History by Legislative Date

House Action
1/19
First Reading Ways and Means
2/2
Hearing 2/8 at 11:00 a.m.
3/25
Unfavorable Report by Ways and Means
Senate Action
No Action
Sponsored by:
Delegate John R. Leopold, District 31
Delegate Charles E. Barkley, District 39
Delegate Joanne C. Benson, District 24
Delegate Charles R. Boutin, District 34
Delegate K. Bennett Bozman, District 38
Delegate Joan Cadden, District 31
Delegate Rudolph C. Cane, District 37A
Delegate Virginia P. Clagett, District 30
Delegate Jean B. Cryor, District 15
Delegate C. Richard D'Amato, District 30
Delegate Thomas E. Dewberry, District 47B
Delegate Michael J. Finifter, District 11
Delegate Barbara Frush, District 21
Delegate John A. Giannetti, Jr., District 13B
Delegate Barry Glassman, District 35A
Delegate Janet Greenip, District 33
Delegate James W. Hubbard, District 23
Delegate Mary-Dulany James, District 34
Delegate Wade Kach, District 9A
Delegate Samuel C. Linton, District 28
Delegate Mary Ann E. Love, District 32
Delegate Robert A. McKee, District 2A
Delegate Jacob J. Mohorovic, Jr., District 7
Delegate Jeffrey A. Paige, District 44
Delegate Obie Patterson, District 26
Delegate Wendell F. Phillips, District 41
Delegate James F. Ports, Jr., District 8
Delegate Alfred W. Redmer, Jr., District 8
Delegate Mary M. Rosso, District 31
Delegate James E. Rzepkowski, District 32
Delegate Tod David Sher, District 14A
Delegate Theodore Sophocleus, District 32
Delegate David M. Valderrama, District 26
Bill indexed under the following Subjects:
DAY CARE
ELDERLY PERSONS
INCOME TAX
MINORS -see also- AGE OF MAJORITY; YOUTH
TAX CREDITS -see also- CIRCUIT BREAKER
WORK, LABOR AND EMPLOYMENT -see also- COL BARG; HOLIDAY; etc
Bill affects the following Statute:
Tax - General
( 10-718 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)
Amendments: None offered