HB 19-1013

Summary

Child care expenses - income tax credit - individuals with low income - extension. 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 act extends the tax credit for 8 years.(Note: This summary applies to this bill as enacted.) Read More

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