Establishes a supplemental household and dependent care credit payment

Summary

The bill amends the state tax code so that, starting with tax years on or after Jan. 1, 2026, the commissioner will issue an extra payment equal to 15% of the household and dependent‑care credit a taxpayer already qualifies for. If the combined credit exceeds the taxpayer’s liability, the excess is treated as an overpayment and refunded or credited, but without interest. This change aims to boost the financial benefit of the existing credit.

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