Legislation

Title: Income Tax Credits - Employer Child Care Center and Employer-Provided Child Care Services
Sponsored by: Delegate Angel
Status: In the House - Hearing 1/17 at 1:00 p.m.
Analysis: Fiscal and Policy Note

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.

Committees

Original:: Ways and Means Click to view Recorded Media

Details

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2018

History

Legislation History
Chamber House Calendar Date 11/15/2017 Legislative Date 11/15/2017 Action Pre-filed Proceedings
Chamber House Calendar Date 1/10/2018 Legislative Date 1/10/2018 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax Credits - Employer Child Care Center and Employer-Provided Child Care Services Proceedings
Chamber House Calendar Date 1/03/2018 Legislative Date 1/03/2018 Action Hearing 1/17 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	11/15/2017	11/15/2017	Pre-filed
House	1/10/2018	1/10/2018	First Reading Ways and Means
			Text - First - Income Tax Credits - Employer Child Care Center and Employer-Provided Child Care Services
House	1/03/2018	1/03/2018	Hearing 1/17 at 1:00 p.m.

File Code

Subjects

Statutes