Income tax; providing an income tax credit for eligible expenses incurred for a child care business; defining expenses; providing credit amount; authorizing carry forward of credit. Effective date.
Revenue and taxation; income tax credit; qualified employer child care expense; definitions; carryover; fiscal year cap; child care workers; income tax credit; refundability; sunset; effective date.
Revenue and taxation; income tax credit; qualified employer child care expense; definitions; carryover; fiscal year cap; child care workers; income tax credit; refundability; sunset; effective date.