Proyectos de ley › 88.ª Asamblea General
Providing small businesses with income, franchise, moneys and credits, and gross premiums tax credits for providing child care benefits to employees of the small business, and including applicability date provisions
Dónde está ahora
- Hecho: Presentado7 de febrero de 2020
- Hecho: Subcomité10 de febrero de 2020
- Se detuvo: Comité de la CámaraMurió al terminar la Asamblea General
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del Senado
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2020 terminó el 14 de junio de 2020, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
La explicación oficial está en inglés; todavía no hay resumen en palabras sencillas.
This bill provides small businesses with income, franchise, moneys and credits, and gross premiums tax credits for providing child care benefits to employees of the small business. The bill defines “small business” to mean any enterprise which is located in this state, which is operated for profit and under a single management, and which has either fewer than employees or an annual gross income of less than $4 million computed as the average of the three preceding fiscal years. The child care employee benefits include the following: building or rehabilitating an existing structure at or near the small business as a child care center for employee use, or operating or leasing a child care center for children of employees to attend at or near the small business.
Lea la explicación completa
The amount of the credit equals the costs to provide the benefit up to $3,000 per employee per year. The aggregate amount of tax credits authorized pursuant to the bill shall not exceed a total of $2 million per fiscal year, and shall be awarded on a first-come, first-served basis. The credit is nonrefundable but any excess may be carried forward for up to five tax years. The bill applies to tax years beginning on or after January 1, 2021.
House subcommittee
Named February 10, 2020. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Lo que cambia del Código de Iowa (Iowa Code)
Cabildeo
3 a favor · 0 en contra · 9 indecisos · Quiénes →
Family tree
88th General Assembly
Picked up later
Earlier and later bills are matched by wording or an identical title.
Similar bills
- HF 617 Providing small businesses with income, franchise, moneys and credits, and gross premiums …89th General Assembly · In committeeVery similar
Matched by wording or an identical title.