2000 Regular Session

SENATE BILL 335

CHAPTER NUMBER: 520 File Code: Taxes - Income Crossfiled with: HOUSE BILL 1013
Sponsored By:
Senators Van Hollen, Miller, Lawlah, Currie, Frosh, Forehand, and McFadden
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

Senate Action
2/2
First Reading Budget and Taxation
Hearing 2/23 at 1:30 p.m.
3/29
Favorable with Amendments Report by Budget and Taxation
3/30
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/31
Third Reading Passed (46-1)
4/10
Senate Concur - House Amendments
Third Reading Passed (46-1)
Passed Enrolled
5/18
Signed by the Governor Chapter 520
House Action
3/29
First Reading Ways and Means
3/31
Hearing 4/5 at 1:00 p.m.
4/10
Favorable with Amendments Report by Ways and Means
4/8
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
Motion Rules Suspended two readings same day (Delegate Shriver) Adopted (123-8)
Third Reading Passed with Amendments (129-1)
Sponsored by:
Senator Christopher Van Hollen, Jr., District 18
Senator Ulysses Currie, District 25
Senator Jennie M. Forehand, District 17
Senator Brian E. Frosh, District 16
Senator Gloria Lawlah, District 26
Senator Nathaniel J. McFadden, District 45
Senator Thomas V. Mike Miller, Jr., District 27
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 (PDF)
Fiscal Note: Available (PDF)
Amendments:
Senate
Number: 409731/1 (PDF)     Offered on: March 30, 2000   at: 11:42 a.m.     Status: Adopted
House
Number: 835964/1 (PDF)     Offered on: April 10, 2000   at: 9:21 p.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
Senate
March 31, 2000: Third Reading Passed (46-1)
April 10, 2000: Third Reading Passed (46-1)
House
April 8, 2000: Motion Rules Suspended 2rdgs same day (Shriver) Adopted (123-8)
April 8, 2000: Third Reading Passed (129-1)