Virginia House Bill 2142 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 12 2021 - 25% progression, died in committee
Action: 2021-02-05 - Left in Finance
Pending: House Finance Committee
Text: Latest bill text (Prefiled) [HTML]

Child care tax credit. Establishes an individual nonrefundable income tax credit for taxable years 2020 and 2021 of up to $1,000 per taxable year for eligible child care expenses incurred and paid between September 1, 2020, and July 1, 2021, due to the closure of Virginia child care facilities or primary or secondary schools as a result of the COVID-19 pandemic. If the amount of the credit exceeds the taxpayer's tax liability for the taxable year in which the child care expenses were incurred and paid, such excess may be carried over for five years. The taxpayer must verify their eligible child-care expenses when claiming the credit in each taxable year pursuant to guidelines promulgated by the Department of Taxation.

Child care tax credit; establishes an individual nonrefundable income tax credit.

Del. Jason Miyares [R]

Del. Mark Cole [R]

2021-02-02 - House - House: Subcommittee recommends laying on the table (6-Y 4-N) (Y: 6 N: 4 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2021-02-05	House	Left in Finance
2021-02-02	House	Subcommittee recommends laying on the table (6-Y 4-N)
2021-01-27	House	Assigned Finance sub: Subcommittee #2
2021-01-12	House	Referred to Committee on Finance
2021-01-12	House	Prefiled and ordered printed; offered 01/13/21 21100666D

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?211+sum+HB2142
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?211+ful+HB2142+hil
Amendment	https://committees.lis.virginia.gov/pdfs/drafts/21103487D.pdf
Supplement	https://lis.virginia.gov/cgi-bin/legp604.exe?211+oth+HB2142F161+PDF
Roll Call	https://lis.virginia.gov/cgi-bin/legp604.exe?211+vot+H1002V0011+HB2142