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
( 10-746, 10-747 )
Last Updated: 2/3/2020 2:31 PM