Find a 2018 Bill:

2018 Regular Session



Income Tax - Credit for Child and Dependent Care Expenses - Income Eligibility

Sponsored by:

Delegate Kelly


In the House - Hearing 2/14 at 1:00 p.m.

Synopsis:Increasing to $100,000 for individuals and $150,000 for married couples filing jointly the maximum income limits on eligibility for a certain credit allowed against the State income tax for certain child and dependent care expenses; altering certain income levels above which a certain phase-out of the tax credit is required; and applying the Act to taxable years beginning after December 31, 2017.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Kelly, Atterbeary, Barkley, B. Barnes, Barve, Buckel, Corderman, Cullison, Ebersole, Fennell, Flanagan, Frick, Gutierrez, Haynes, Hettleman, Hixson, Hornberger, C. Howard, Jones, Korman, Krimm, Lafferty, Lam, J. Lewis, R. Lewis, Lierman, Luedtke, McComas, McIntosh, A. Miller, Morales, Pendergrass, Proctor, Queen, Robinson, Sophocleus, Turner, Valderrama, Valentino-Smith, A. Washington, M. Washington, and K. Young
Additional Facts:Cross-filed with: SB0422
Bill File Type: Regular
Effective Date(s): July 1, 2018
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Child Care
Income Tax
Tax Credits
Statutes:Article - Tax - General

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February 15, 2018 12:21 P.M.