VIRGINIA LAW PORTAL

• Code of Virginia
• Virginia Administrative Code
• Constitution of Virginia
• Charters
• Authorities
• Compacts
• Uncodified Acts
• RIS Users (account required)

SEARCHABLE DATABASES

• Bills & Resolutions
  session legislation
• Bill Summaries
  session summaries
• Reports to the General Assembly
  House and Senate documents
• Legislative Liaisons
  State agency contacts

ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
• Summaries: Since 1994

Developed and maintained by the Division of Legislative Automated Systems.

2020 SPECIAL SESSION I

• | print version

HB 5077 Income tax, state; credits and deductions, child and dependent care expenses.

Introduced by: Carrie E. Coyner | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Income tax credits and deductions; child and dependent care expenses. Provides an income tax credit to individuals and married persons filing a joint return in an amount equal to the federal tax credit provided for household and dependent care services necessary for gainful employment. Under current law, a deduction, but not a credit, is allowed to such taxpayers for such expenses. The credit is available for taxable years 2020 and 2021. The deduction is not available in taxable years 2020 and 2021 but will be available again in subsequent years.

FULL TEXT

• 08/18/20  House: Prefiled and ordered printed; offered 08/18/20 20200698D  pdf | impact statement

HISTORY

• 08/18/20  House: Prefiled and ordered printed; offered 08/18/20 20200698D
• 08/18/20  House: Referred to Committee on Finance
• 11/09/20  House: Left in Finance