income tax; credit; child care

Summary

The bill adds a new tax credit for families with young children who use certified child‑care, giving up to $2,000 per child and limiting the total credit pool to $15 million. It also sets a rotating schedule for the legislative credit‑review committee and allows the tax department to offer short or simplified return forms and require electronic filing for many returns. The changes aim to make child care more affordable and tax filing simpler.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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