- Introduced -

SB 1177 - This act creates a tax credit for resident individuals who receive no public assistance and whose child receives child care from a qualified spouse. A qualified spouse is one who is married to the taxpayer claiming the credit who is not employed and who does not receive any public assistance. The credit shall be equal to four hundred dollars. If the credit exceeds the tax liability of the taxpayer, the difference shall be refundable.

JEFF CRAVER