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2002 SESSION

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SB 110 Tax credits; child day-care facilities.

Introduced by: Yvonne B. Miller | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Tax credits; child day-care facilities. Increases the percentage of expenditures made by child day-care facilities eligible for the day-care facility investment tax credit from 25 percent of expenditures to 35 percent of expenditures. The bill also increases the aggregate amount of the tax credit allowed to child day-care facilities from $25,000 to $30,000 and provides that the Department of Taxation may approve in each fiscal year up to $150,000 in day-care facility investment tax credits, which is an increase over the present maximum amount of $100,000. The bill is effective for taxable years beginning on or after January 1, 2002.

FULL TEXT

• 01/09/02  Senate: Presented & ordered printed, prefiled 01/07/02 025854480  pdf | impact statement

HISTORY

• 01/09/02  Senate: Presented & ordered printed, prefiled 01/07/02 025854480
• 01/09/02  Senate: Referred to Committee on Finance
• 02/13/02  Senate: Continued to 2003 in Finance by voice vote