Legislative record
RELATING TO THE HOUSEHOLD AND DEPENDENT CARE SERVICES TAX CREDIT.
Amends income tax brackets. Temporarily amends the applicable percentage of the employment-related expenses for which the child and dependent care income tax credit may be claimed and permanently provides for a disallowance period when there is a final administrative or judicial decision finding that the claim was due to fraud or disallowing the credit. Amends state conformity with certain federal deductions. Takes effect 12/31/2050. (SD1)