Relating to: refundability of the additional child and dependent care tax credit and making an appropriation. (FE)

Summary

The bill changes the state child and dependent care credit so that taxpayers can receive any excess as a cash refund, rather than losing it. It creates a dedicated appropriation account to pay those refunds and aligns the credit amount with the federal credit. The change would benefit families that claim the credit and rely on it to offset child‑care costs.

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