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2004 SESSION
HB 839 Income tax, state and corporate; credit for day-care facility investment.
Introduced by: Viola O. Baskerville | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Income tax; day-care facility investment tax credit. Adds expenditures for contracting out on-site child day-care services to the list of items and activities for which the day-care facility investment tax credit is allowed. There is language that removes certain restrictions regarding the approval of credit applications, including the one limiting the credit to $100,000 per year per taxpayer. The new provisions are effective for taxable years beginning on and after January 1, 2005.
FULL TEXT
HISTORY
- 01/14/04 House: Presented & ordered printed, prefiled 01/14/04 041808228
- 01/14/04 House: Referred to Committee on Finance
- 01/15/04 House: Assigned to Finance sub-committee: 2
- 01/26/04 House: Passed by indefinitely in Finance (17-Y 4-N)