Continuation of Child Care Contribution Tax Credit
| Type | Bill |
|---|---|
| Session | 2026 Regular Session |
| Subjects |
Concerning a continuation of the income tax credit for a qualifying contribution to promote child care in the state.
Bill Summary:
Under current law, for income tax years commencing prior to January 1, 2028, a taxpayer who makes a qualifying monetary contribution to promote child care in the state is allowed an income tax credit that is equal to 50% of the total value of the contribution, not to exceed $100,000. The bill extends this tax credit for 10 years.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
Prime Sponsors
Representative
Julie McCluskie
Representative
Jarvis Caldwell
Senator
James Coleman
Senator
Cleave Simpson
If you require reasonable accessibility accommodation to access this content, please email accessibility@coleg.gov.
Upcoming Schedule
1 meeting
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 01/29/2026 | Initial Fiscal Note |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 26-1004 to the Committee of the Whole. | The motion passed on a vote of 7-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 26-1004 to the Committee on Appropriations. | The motion passed on a vote of 9-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 26-1004 to the Committee of the Whole. | The motion passed on a vote of 11-0. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 26-1004 to the Committee on Appropriations. | The motion passed on a vote of 10-0. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/04/2026 | Third Reading | BILL |
51
AYE
13
NO
1
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 05/07/2026 | Senate | Senate Second Reading Special Order - Passed - No Amendments |
| 05/07/2026 | Senate | Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole |
| 05/05/2026 | Senate | Senate Committee on Finance Refer Unamended to Appropriations |
| 05/04/2026 | Senate | Introduced In Senate - Assigned to Finance |
| 05/04/2026 | House | House Third Reading Passed - No Amendments |
| 05/01/2026 | House | House Second Reading Special Order - Passed - No Amendments |
| 05/01/2026 | House | House Committee on Appropriations Refer Unamended to House Committee of the Whole |
| 02/05/2026 | House | House Committee on Finance Refer Unamended to Appropriations |
| 01/14/2026 | House | Introduced In House - Assigned to Finance |
Prime Sponsor
Sponsor