Relating to working family child care tax credits; prescribing an effective date.
Catchline/Summary:
Expands use of working family child care income tax credit to allow credit for child care expenses paid on behalf of qualified taxpayer by entity owned by qualified taxpayer. Expands use of working family child care income tax credit to allow credit for child care expenses paid on behalf of qualified taxpayer by entity owned by qualified taxpayer.
Applies to tax years beginning on or after January 1, 2013, and before January 1, 2016.
Takes effect on 91st day following adjournment sine die.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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SB 286 Senate Committee On Finance and Revenue
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