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Child Care Expenses Tax Credit Low-income Families

Concerning the extension of the income tax credit for child care expenses paid by a resident individual with a federal adjusted gross income of twenty-five thousand dollars or less.
2019 Regular Session
Fiscal Policy & Taxes
Bill Summary

For income tax years prior to January 1, 2021, a resident individual who has a federal adjusted gross income of $25,000 or less may claim a refundable state income tax credit for child care expenses for the care of a dependent who is less than 13 years old. The tax credit is equal to 25% of eligible child care expenses that the individual incurred during the taxable year, up to a maximum amount of $500 for a single dependent or $1,000 for 2 or more dependents. The bill makes the tax credit permanent.
(Note: This summary applies to this bill as introduced.)


Under Consideration

Bill Text


Sponsor Type Legislators
Prime Sponsor

Rep. T. Exum
Sen. B. Pettersen


Rep. J. Coleman
Sen. R. Fields