2007 Regular Session


File Code: Taxes - Income
Sponsored By:
Delegates Minnick, Benson, Kirk, Krysiak, and Vallario
Income Tax Credit for Employer-Provided Child Care for Employees


Allowing a State income tax credit in an amount equal to 25% of the expenses paid or incurred by an employer during the taxable year to provide on-site child care for employees at the employer's business location in this State; limiting the credit to the State income tax imposed; applying the Act to tax years after 2006; etc.

History by Legislative and Calendar Date

House Action
First Reading Ways and Means
Hearing 2/14 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Joseph J. Minnick, District 6
Delegate Joanne C. Benson, District 24
Delegate Ruth M. Kirk, District 44
Delegate Carolyn J. Krysiak, District 46
Delegate Joseph F. Vallario, Jr., District 27A

Bill indexed under the following Subjects:

Child Care
Income Tax
Tax Credits -see also- Circuit Breaker
Work, Labor and Employment -see also- Col Barg; Holiday; etc

Bill affects the following Statute:

Tax - General
( 10-726 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered