HB 410 DE
AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO A CHILD CARE EMPLOYEE TAX CREDIT.
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Summary
This Act does all of the following: (1) Creates a refundable tax credit for certain individuals who are self-employed in the operation of or employed by a child care or family care center to provide care or education to children. The amount of the refundable tax credit varies based on the educational attainment of the child care employee. (2) Indexes the increases in the amount of the refundable tax credit to the Consumer Price Index. (3) Requires the Department of Education to report annually to the General Assembly, Governor, and Delaware Early Childhood Council on the usage of this tax credit. (4) Requires the Joint Legislative Oversight and Sunset Committee to review this Act in fiscal year 2029 to determine if there is a genuine need for the continuation of this Act and if this Act is satisfactorily and effectively meeting the need.
Sponsors (4)
- Michael F. Smith Republican · primary
- Kyle Evans Gay · primary
- Laura V. Sturgeon Democratic · primary
- Kimberly Williams Democratic · primary
8 coauthors / cosponsors
- Brian Pettyjohn Republican · cosponsor
- John "Jack" Walsh Democratic · cosponsor
- Paul S. Baumbach · cosponsor
- Ruth Briggs King · cosponsor
- Ronald E. Gray Republican · cosponsor
- Sherae'a Moore Democratic · cosponsor
- Daniel B. Short Republican · cosponsor
- Sarah McBride · cosponsor
Action history (1)
- May 10, 2022 Introduced and Assigned to Revenue & Finance Committee in House · lower
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