Authorizing a credit against the State income tax, under certain circumstances, for certain taxpayers who incur certain qualified expenses for certain costs to purchase or acquire certain qualified child care property or who, during the taxable year, incur certain operational costs to provide child care services for the taxpayer's employees or to compensate certain child care providers; providing that the credit may not exceed a certain amount; allowing for the carryforward of the credit under certain circumstances; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2020
( 10-751, 10-752 )
Last Updated: 9/22/2020 2:25 PM