Legislation

Title: Income Tax Credits - Employer Child Care Center and Employer-Provided Child Care Services
Sponsored by: Delegates Queen, Angel, Barron, Gutierrez, C. Howard, Kelly, Lierman, A. Miller, Morales, Platt, Reznik, Tarlau, and M. Washington
Status: In the House - Hearing 2/15 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Authorizing a credit against the State income tax for specified taxpayers who establish a child care center that provides child care services for the children of the taxpayer's employees or who compensate a child care provider or child care referral service under specified circumstances; requiring the State Department of Education, on application of a taxpayer, to issue a tax credit certificate under specified circumstances; applying the Act to all taxable years beginning after December 31, 2016; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): July 1, 2017

History

Legislation History
Chamber House Calendar Date 1/26/2017 Legislative Date 1/26/2017 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 2/01/2017 Legislative Date 2/01/2017 Action Hearing 2/15 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	1/26/2017	1/26/2017	First Reading Ways and Means
			Text - First - Income Tax Credits - Employer Child Care Center and Employer-Provided Child Care Services
House	2/01/2017	2/01/2017	Hearing 2/15 at 1:00 p.m.

File Code

Subjects

Statutes