Exempting from the individual income tax the amount of wages received by a taxpayer for providing certain child care services, and including effective date and retroactive applicability provisions

Where it is now

1. ✓
   Done: IntroducedJanuary 21, 2021
2. ✕
   Stopped: SubcommitteeDied when the General Assembly ended
3. Next: House committee
4. Next: Passes the House
5. Next: Senate committee
6. Next: Passes the Senate
7. Next: To the Governor
8. Next: Signed into law

Died when the session ended The 2022 session adjourned on May 24, 2022, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?

What’s in it

This bill exempts from the individual income tax the amount of wages received by a taxpayer for providing certain child care services. The bill defines “child care services” to mean services provided at a child care home or a child care facility. The bill defines “child care home” and “child care facility” to mean the same as defined in Code section 237A.1. The bill takes effect upon enactment, and applies retroactively to January 1, 2021, for tax years beginning on or after that date.

Full bill text¹

Fiscal note

The proposed income tax exemption for wages earned through child care services is projected to reduce General Fund revenue by the amounts shown in the last column of the following table. Fiscal Note Fiscal Services Division 2 For FY 2027 and after, the impact is expected to increase at the rate that wage income increases.

• Day Care Providers, Income Tax Exemption · February 19, 2021

Reading a fiscal note²

Family tree

Earlier and later bills are matched by wording or an identical title.

Tried before

This idea has been filed in an earlier General Assembly. None got through a chamber.

• HF 2252 Exempting from the individual income tax the amount of pay received by a taxpayer for prov…
  88th General Assembly · In committee · nearly identical
  Cleared committee

Similar bills this General Assembly

• HF 47 Exempting from the individual income tax the amount of wages received by a taxpayer for pr…
  90th General Assembly · Subcommittee recommends passage
  Nearly identical

Matched by wording or an identical title.