VA HB1479 | 2023 | Regular Session

Status

Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: Introduced on December 30 2022 - 25% progression, died in committee
Action: 2023-02-07 - Left in Appropriations
Pending: House Appropriations Committee
Text: Latest bill text (Prefiled) [HTML]

Summary

Employer-provided childcare tax credit. Creates a tax credit for taxable years 2023 through 2027 for qualified childcare expenses, as defined by the bill, incurred by a small business, as defined by the bill, in the amount of 20 percent of such business's aggregate monthly payments made for such expenses in the preceding taxable year. The amount of the credit allowed to a taxpayer shall not exceed $300,000 per taxable year.

Tracking Information

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Title

Employer-provided childcare; creates a tax credit for taxable years 2023 through 2027.

Sponsors


Roll Calls

2023-02-01 - House - House: Reported from Finance with amendment(s) (18-Y 3-N) (Y: 18 N: 3 NV: 0 Abs: 1) [PASS]
2023-01-30 - House - House: Subcommittee recommends reporting with amendments (7-Y 0-N) (Y: 7 N: 0 NV: 0 Abs: 1) [PASS]

History

DateChamberAction
2023-02-07HouseLeft in Appropriations
2023-02-01HouseReferred to Committee on Appropriations
2023-02-01HouseReported from Finance with amendment(s) (18-Y 3-N)
2023-01-30HouseSubcommittee recommends referring to Committee on Appropriations
2023-01-30HouseSubcommittee recommends reporting with amendments (7-Y 0-N)
2023-01-19HouseAssigned Finance sub: Subcommittee #3
2022-12-30HouseReferred to Committee on Finance
2022-12-30HousePrefiled and ordered printed; offered 01/11/23 23101621D

Subjects


Code Citations

ChapterArticleSectionCitation TypeStatute Text
581439.12:13(n/a)See Bill Text

Virginia State Sources


Bill Comments

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