2000 Regular Session

HOUSE BILL 1013

File Code: Taxes - Income Crossfiled with: SENATE BILL 335
Sponsored By:
Delegates Shriver, Hixson, Heller, and Franchot
Entitled:
Income Tax - Credit for Child and Dependent Care Expenses

Synopsis:

Altering the State income tax credit for child and dependent care expenses to equal the lesser of 32.5% of the federal child and dependent care credit or the State income tax for the taxable year; increasing from $40,000 to $50,000 the maximum income for eligibility for the credit and from $20,000 to $25,000 in the case of a married individual filing a separate return; altering income levels at which the credit is phased out; applying the Act to tax years after 2000; etc.

History by Legislative Date

House Action
2/11
First Reading Ways and Means
2/17
Hearing 2/24 at 2:00 p.m.
4/7
Favorable with Amendments Report by Ways and Means
4/3
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
4/5
Third Reading Passed (138-0)
Senate Action
4/7
First Reading Senate Rules
Sponsored by:
Delegate Mark K. Shriver, District 15
Delegate Peter Franchot, District 20
Delegate Henry B. Heller, District 19
Delegate Sheila E. Hixson, District 20
Bill indexed under the following Subjects:
DAY CARE
INCOME TAX
MINORS -see also- AGE OF MAJORITY; YOUTH
TAX CREDITS -see also- CIRCUIT BREAKER
Bill affects the following Statute:
Tax - General
( 10-716 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments:
House
Number: 615563/1 (PDF)     Offered on: April 7, 2000   at: 12:40 p.m.     Status: Adopted
Roll Call Vote (Legislative date is shown):
House
April 5, 2000: Third Reading Passed (138-0)