Bill Title: Child care tax credit. Provides a refundable child care tax credit against state income tax liability if the taxpayer's adjusted gross income for the taxable year is not more than $37,000. Provides that the credit is equal to the lesser of: (1) an amount ranging from $50 to $500, depending on the taxpayer's adjusted gross income; or (2) 20% of the taxpayer's employment related child care expenses.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2017-01-17 - First reading: referred to Committee on Tax and Fiscal Policy [SB0526 Detail]

Text: Latest bill text (Introduced) [PDF]

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