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2023 SESSION
HB 1479 Employer-provided childcare; creates a tax credit for taxable years 2023 through 2027.
Introduced by: Timothy Anderson-Resigned 4/3 | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
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.
FULL TEXT
AMENDMENTS
- House subcommittee amendments and substitutes offered
- House subcommittee amendments and substitutes adopted
- House committee amendments reported
HISTORY
- 12/30/22 House: Prefiled and ordered printed; offered 01/11/23 23101621D
- 12/30/22 House: Referred to Committee on Finance
- 01/19/23 House: Assigned Finance sub: Subcommittee #3
- 01/30/23 House: Subcommittee recommends reporting with amendments (7-Y 0-N)
- 01/30/23 House: Subcommittee recommends referring to Committee on Appropriations
- 02/01/23 House: Reported from Finance with amendment(s) (18-Y 3-N)
- 02/01/23 House: Referred to Committee on Appropriations
- 02/07/23 House: Left in Appropriations