| Old | New | Differences | |
|---|---|---|---|
| 1 | - | General Assembly | |
| 2 | - | February Session, 2016 LCO No. | |
| 3 | - | * | |
| 1 | + | General Assembly Proposed Bill No. 5121 | |
| 2 | + | February Session, 2016 LCO No. 709 | |
| 3 | + | *00709* | |
| 4 | 4 | Referred to Committee on FINANCE, REVENUE AND BONDING | |
| 5 | 5 | Introduced by: | |
| 6 | - | ||
| 6 | + | REP. KLARIDES, 114th Dist. REP. CANDELORA, 86th Dist. REP. HOYDICK, 120th Dist. REP. MINER, 66th Dist. REP. O'NEILL, 69th Dist. | |
| 7 | 7 | ||
| 8 | 8 | General Assembly | |
| 9 | 9 | ||
| 10 | - | ||
| 10 | + | Proposed Bill No. 5121 | |
| 11 | 11 | ||
| 12 | 12 | February Session, 2016 | |
| 13 | 13 | ||
| 14 | - | LCO No. | |
| 14 | + | LCO No. 709 | |
| 15 | 15 | ||
| 16 | - | * | |
| 16 | + | *00709* | |
| 17 | 17 | ||
| 18 | 18 | Referred to Committee on FINANCE, REVENUE AND BONDING | |
| 19 | 19 | ||
| 20 | 20 | Introduced by: | |
| 21 | 21 | ||
| 22 | - | (FIN) | |
| 22 | + | REP. KLARIDES, 114th Dist. | |
| 23 | + | ||
| 24 | + | REP. CANDELORA, 86th Dist. | |
| 25 | + | ||
| 26 | + | REP. HOYDICK, 120th Dist. | |
| 27 | + | ||
| 28 | + | REP. MINER, 66th Dist. | |
| 29 | + | ||
| 30 | + | REP. O'NEILL, 69th Dist. | |
| 23 | 31 | ||
| 24 | 32 | AN ACT ESTABLISHING A TAX CREDIT FOR DEPENDENT CHILD CARE COSTS. | |
| 25 | 33 | ||
| 26 | 34 | Be it enacted by the Senate and House of Representatives in General Assembly convened: | |
| 27 | 35 | ||
| 28 | - | Section 1. (NEW) (Effective January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017) Any taxpayer who is subject to the tax imposed under chapter 229 of the general statutes for any taxable year shall be allowed a credit against the tax otherwise due under chapter 229 of the general statutes in an amount equal to the credit allowed the taxpayer against the federal income tax for employment-related expenses for the care of a dependent of the taxpayer, as defined in 26 USC 21(b)(1)(A), to the extent allowed under 26 USC 21. | |
| 29 | - | ||
| 30 | - | ||
| 31 | - | ||
| 32 | - | ||
| 33 | - | This act shall take effect as follows and shall amend the following sections: | |
| 34 | - | Section 1 January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017 New section | |
| 35 | - | ||
| 36 | - | This act shall take effect as follows and shall amend the following sections: | |
| 37 | - | ||
| 38 | - | Section 1 | |
| 39 | - | ||
| 40 | - | January 1, 2017, and applicable to taxable years commencing on or after January 1, 2017 | |
| 41 | - | ||
| 42 | - | New section | |
| 36 | + | That chapter 229 of the general statutes be amended to provide a credit against the personal income tax modeled after the dependent child care tax credit provided by the federal government. | |
| 43 | 37 | ||
| 44 | 38 | Statement of Purpose: | |
| 45 | 39 | ||
| 46 | - | To provide a credit against the personal income tax for employment-related day care costs for dependents under the age of thirteen. | |
| 47 | - | ||
| 48 | - | [Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.] | |
| 49 | - | ||
| 50 | - | ||
| 51 | - | ||
| 52 | - | Co-Sponsors: REP. KLARIDES, 114th Dist.; REP. CANDELORA, 86th Dist. REP. HOYDICK, 120th Dist.; REP. MINER, 66th Dist. REP. O'NEILL, 69th Dist. | |
| 53 | - | ||
| 54 | - | Co-Sponsors: | |
| 55 | - | ||
| 56 | - | REP. KLARIDES, 114th Dist.; REP. CANDELORA, 86th Dist. | |
| 57 | - | ||
| 58 | - | REP. HOYDICK, 120th Dist.; REP. MINER, 66th Dist. | |
| 59 | - | ||
| 60 | - | REP. O'NEILL, 69th Dist. | |
| 61 | - | ||
| 62 | - | H.B. 5121 | |
| 40 | + | To provide relief to families related to the costs of day care by providing a credit against the personal income tax for day care costs. |