Proyectos de ley › 89.ª Asamblea General
Providing businesses with income, franchise, moneys and credits, and gross premiums tax credits for providing child care benefits to employees of the business, and including applicability date provisions
Dónde está ahora
- Hecho: Presentado12 de enero de 2021
- Hecho: Subcomité26 de enero de 2021
- Hecho: Comité del Senado2 de febrero de 2021
- Se detuvo: Lo aprueba el SenadoMurió al terminar la Asamblea General
- Se saltó: Comité de la CámaraSe saltó
- Hecho: Lo aprueba la Cámara10 de febrero de 202188–6
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2022 terminó el 24 de mayo de 2022, 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 businesses with income, franchise, moneys and credits, and gross premiums tax credits for providing child care benefits to employees of the business. The child care employee benefits include the following: building or rehabilitating an existing structure as a child care center for employee use, leasing a child care center, or paying the annual operating expenses of the child care center including training for the employees of the center. The amount of the credit equals percent of the costs to provide the benefit up to $150,000 per year. 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, 2022.
Senate subcommittee
Named January 26, 2021. 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
Nota fiscal
The new Employer Child Care Tax Credit created in the Bill is projected to reduce net General Fund revenue by the following amounts: • FY 2022 = $40,000 • FY 2023 = $800,000 • FY 2024 = $740,000 The General Fund revenue reduction is projected to continue in future fiscal years, increasing by the rate of inflation. Source Department of Revenue /s/ Holly M.
- Employer-Provided Child Care Facilities and Services, Tax Credit · 8 de febrero de 2021
Lo que cambia del Código de Iowa (Iowa Code)
Cabildeo
19 a favor · 0 en contra · 23 indecisos · Quiénes →
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 2083 Providing businesses with income, franchise, moneys and credits, and gross premiums tax cr…88th General Assembly · Approved by committee · same titleCleared committee
- HF 2594 Providing businesses with income, franchise, moneys and credits, and gross premiums tax cr…88th General Assembly · In committee · same titleCleared committee
Matched by wording or an identical title.