Child care tax credits.

Summary

The bill would give Indiana taxpayers a refundable credit equal to 20% of the federal child and dependent care credit they claim, and a $300 credit for each child eligible for the federal child tax credit. It also sets out which child‑care facility costs qualify for an employer credit. The goal is to lower taxes for families and encourage employers to provide child‑care services.

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

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