Personal Income Tax Law: Corporation Tax Law: credit: childcare.

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Signed into Law

Summary

The bill lets taxpayers claim a credit equal to 50% of qualified contributions to promote childcare, up to $100,000 per year, against their personal income or corporate tax. It applies to donations for day‑care facilities, grant or loan programs, pooled business contributions, and information services, and includes reporting requirements. The credit aims to raise funds for early‑childhood programs and help families in need.

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

Hearings

• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Apr 27, 2026
• Revenue and Taxation Committee Hearing
  Revenue and Taxation · Apr 20, 2026
• Revenue And Taxation
  Revenue And Taxation · Apr 20, 2026

History

1. Apr 27, 2026In committee: Set, second hearing. Held under submission.
2. Apr 20, 2026In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
3. Mar 16, 2026Referred to Com. on REV. & TAX.
4. Feb 21, 2026From printer. May be heard in committee March 23.
5. Feb 20, 2026Read first time. To print.

Sponsors

• Celeste Rodriguez · sponsor

Bill text

Opens the legislature’s own copy.

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