2007 Regular Session


File Code: Taxes - Income Prior Year Introduction As: HB 337/06 - W&M
Sponsored By:
Queen Anne's County Delegation
Tax Credit for Cost of Employee Child Care Expenses


Allowing a credit against the State income tax for costs incurred by an employer for child care expenses of an employee who works or resides in the State and whose income is at or below the median income for the State if the employer pays at least 10% of the employee's child care expenses; providing that the credit may not exceed the State income tax for that taxable year and that any unused credit may not be carried over to any other taxable year; 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

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