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SB 186 IN

Tax credit for employer provided child care.

IN · session 2023 · Senate · bill

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Introduced Jan 9, 2023

Latest action (Feb 13, 2023) Senators Ford Jon, Charbonneau, Busch, Randolph added as coauthors

Summary

Establishes a state tax credit for a taxpayer that makes qualified child care expenditures or qualified child care resource and referral expenditures in providing child care to the taxpayer's employees. Provides that the maximum amount of the credit for each taxable year is equal to 50% of the taxpayer's qualified child care expenditures or qualified child care resource and referral expenditures for the taxable year. Provides for recapture of certain amounts due to cessation of operation of a child care facility or a change in ownership of a child care facility.

Sponsors (3)
5 coauthors / cosponsors

Action history (6)
  1. Jan 9, 2023 Authored by Senator Walker K · upper
  2. Jan 9, 2023 First reading: referred to Committee on Appropriations · upper
  3. Jan 19, 2023 Senator Perfect added as second author · upper
  4. Feb 2, 2023 Senator Qaddoura added as coauthor · upper
  5. Feb 9, 2023 Senator Yoder added as third author · upper
  6. Feb 13, 2023 Senators Ford Jon, Charbonneau, Busch, Randolph added as coauthors · upper
Subjects
CHILDREN AND MINORS, Child Care ProgramsINCOME TAXES, Credits

Text versions (1)

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

  • Introduced Senate Bill (S) · Jan 9, 2023 · PDF

Full text

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