File Code: Taxes - Income
Prior Year Introduction As: HB 171/02 - W&M
Crossfiled with: HOUSE BILL 988
- Sponsored By:
-
Senator Pipkin
- Entitled:
-
Tax Credit for Cost of Employee Child Care Expenses
Allowing a credit against the State income tax for costs incurred by
an employer for child care expenses of an employee who works or
resides in the State and whose income is at or below the median income
for the State if the employer pays at least 10% of the employee's
child care expenses; and providing that the credit may not exceed the
State income tax for that taxable year and that any unused credit may
not be carried over to any other taxable year.
Senate Action
- 1/31
- First Reading Budget and Taxation
- 2/7
- Hearing 2/19 at 1:30 p.m.
House Action
- No Action
- Bill indexed under the following Subjects:
- DAY CARE
- INCOME TAX
- TAX CREDITS -see also- CIRCUIT BREAKER
- WORK, LABOR AND EMPLOYMENT -see also- COL BARG; HOLIDAY; etc
- Bill affects the following Statute:
- Tax - General
- (
10-725
)
- Bill Text:
First Reading (PDF),
Third Reading, Enrolled
- Fiscal Note:
Available (PDF)
- Amendments:
None offered
