Relating to the working family child care tax credit; and prescribing an effective date.
Catchline/Summary:
Provides that taxpayer is not disqualified from claiming working family child care income tax credit solely because taxpayer's spouse has disability, if disability is such that it prevents taxpayer's spouse from providing child care, being gainfully employed, seeking employment and attending school. Provides that taxpayer is not disqualified from claiming working family child care income tax credit solely because taxpayer's spouse has disability, if disability is such that it prevents taxpayer's spouse from providing child care, being gainfully employed, seeking employment and attending school.
Applies to tax years beginning on or after January 1, 2007.
Sunsets working family child care income tax credit on January 2, 2014.
Takes effect on 91st day following adjournment sine die.
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HB 2752
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