31st Legislature, 2021
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Report Title: Taxation; Refundable Tax Credit; Promotion of Child Care Facilities
Description: Establishes a child care facility contribution refundable tax credit that is equal to 50% of the amount of the monetary contribution a taxpayer makes to a child care facility in the State. Prohibits a taxpayer from claiming both the child care contribution tax credit and the credit for employment-related expenses for household and dependent care services under section 235-55.6, HRS. Applies to taxable years beginning after December 31, 2019.
Package: None
Current Referral: CPH, WAM
Introducer(s): DELA CRUZ

Sort by Date Status Text
1/21/2020SPassed First Reading.
1/21/2020SReferred to CPH, WAM.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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