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2018 Regular Session



Income Tax Credits - Employer Child Care Center and Employer-Provided Child Care Services

Sponsored by:

Delegate Angel


In the House - Hearing 1/17 at 1:00 p.m.

Synopsis:Authorizing a credit against the State income tax for certain taxpayers who establish a child care center to provide child care services for the children of the taxpayer's employees or who compensate a child care provider or child care referral service for services provided to the taxpayers' employees; 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.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate Angel
Additional Facts:Bill File Type: Pre-Filed
Effective Date(s): July 1, 2018
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Child Care
Education, State Department of
Income Tax
Rules and Regulations
Tax Credits
Work, Labor and Employment -see also- Col Barg; Holiday; etc
Statutes:Article - Tax - General
(10-746, 10-747)

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January 17, 2018 4:06 P.M.