Virginia House Bill 5077 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on August 18 2020 - 25% progression, died in committee
Action: 2020-11-09 - Left in Finance
Pending: House Finance Committee
Text: Latest bill text (Prefiled) [HTML]

Income tax credits and deductions; child and dependent care expenses. Provides an income tax credit to individuals and married persons filing a joint return in an amount equal to the federal tax credit provided for household and dependent care services necessary for gainful employment. Under current law, a deduction, but not a credit, is allowed to such taxpayers for such expenses. The credit is available for taxable years 2020 and 2021. The deduction is not available in taxable years 2020 and 2021 but will be available again in subsequent years.

Income tax, state; credits and deductions, child and dependent care expenses.

Del. Carrie Coyner [R]

Date	Chamber	Action
2020-11-09	House	Left in Finance
2020-08-18	House	Referred to Committee on Finance
2020-08-18	House	Prefiled and ordered printed; offered 08/18/20 20200698D

Chapter	Article	Section	Citation Type	Statute Text
58	1	322.03	(n/a)	See Bill Text
58	1	339.13	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?202+sum+HB5077
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?202+ful+HB5077+hil