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HB 1584 IN

Child care tax credits.

IN · session 2025 · Assembly / House · bill

A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →

Introduced Jan 21, 2025

Latest action (Jan 21, 2025) First reading: referred to Committee on Ways and Means

Summary

Provides a child and dependent care refundable tax credit against an individual's Indiana adjusted gross income tax for employment related child and dependent care expenses based on the taxpayer's Indiana adjusted gross income and a percentage of the federal child and dependent care tax credit the taxpayer claimed for the taxable year for federal income tax purposes. Provides a refundable tax credit against an individual's Indiana adjusted gross income tax for employment at a child care facility with a rating in the paths to QUALITY program.

Sponsor (1)

Action history (2)

  1. Jan 21, 2025 Authored by Representative Hamilton · lower
  2. Jan 21, 2025 First reading: referred to Committee on Ways and Means · lower
Subjects
AGENCIES; Department of Revenue (DOR)AGENCIES; Family and Social Services Administration (FSSA)CHILDREN AND MINORS; GenerallyMARRIAGE AND FAMILY LAW; Child Support, Custody, and VisitationTAXES; Adjusted Gross Income TaxesTAXES; Credits

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