Virginia House Bill 1047 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on January 8 2014 - 25% progression, died in committee
Action: 2014-02-03 - Continued to 2015 in Finance by voice vote
Pending: House Finance Committee
Text: Latest bill text (Prefiled) [HTML]

Working family child care tax credit. Establishes, beginning with the 2015 taxable year, an individual income tax credit for child-care expenses incurred during the year by a parent or legal guardian for a child age six years or younger enrolled for at least 11 months during the year in a child-care program participating in the Virginia Star Quality Initiative. The child-care program would be required to have at least a Star 1-level rating from the Virginia Star Quality Initiative. The credit would equal $100 per eligible child, not to exceed $300 for the taxable year for any parent or legal guardian. Credit would not be allowed to any single individual whose Virginia adjusted gross income for the taxable year was in excess of $65,000 or to married individuals whose Virginia adjusted gross income for the taxable year was in excess of $90,000.

Income tax, state; working family child care tax credit.

Del. Christopher Peace [R]

Del. Rob Krupicka [D]

Date	Chamber	Action
2014-02-03	House	Continued to 2015 in Finance by voice vote
2014-01-31	House	Subcommittee recommends continuing to 2015 by voice vote
2014-01-28	House	Assigned Finance sub: Subcommittee #3
2014-01-08	House	Referred to Committee on Finance
2014-01-08	House	Prefiled and ordered printed; offered 01/08/14 14103601D

Chapter	Article	Section	Citation Type	Statute Text
58	1	339.13	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?141+sum+HB1047
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?141+ful+HB1047+hil