Bill Number: HB0068
Bill Sponsor(s): Delegate Angel
Subject: Ways and Means
Authorizing a credit against the State income tax for certain taxpayers who establish a child care center to provide child care services for the children of the taxpayer’s employees or who compensate a child care provider or child care referral service for services provided to the taxpayers’ employees; requiring the State Department of Education, on application of a taxpayer, to issue a tax credit certificate under certain circumstances; applying the Act to all taxable years beginning after December 31, 2017; etc.
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