Indiana Senate Bill 186 (Prior Session Legislation)

---

Spectrum: Slight Partisan Bill (Republican 5-3)
Status: Introduced on January 9 2023 - 25% progression, died in committee
Action: 2023-02-13 - Senators Ford Jon, Charbonneau, Busch, Randolph added as coauthors
Pending: Senate Appropriations Committee
Text: Latest bill text (Introduced) [PDF]

Tax credit for employer provided child care. Establishes a state tax credit for a taxpayer that makes qualified child care expenditures or qualified child care resource and referral expenditures in providing child care to the taxpayer's employees. Provides that the maximum amount of the credit for each taxable year is equal to 50% of the taxpayer's qualified child care expenditures or qualified child care resource and referral expenditures for the taxable year. Provides for recapture of certain amounts due to cessation of operation of a child care facility or a change in ownership of a child care facility.

Tax credit for employer provided child care.

Sen. Kyle Walker [R]	Sen. Clyde Perfect [R]	Sen. Shelli Yoder [D]	Sen. Fady Qaddoura [D]
Sen. Jon Ford [R]	Sen. Ed Charbonneau [R]	Sen. Justin Busch [R]	Sen. Lonnie Randolph [D]

Date	Chamber	Action
2023-02-13	Senate	Senators Ford Jon, Charbonneau, Busch, Randolph added as coauthors
2023-02-09	Senate	Senator Yoder added as third author
2023-02-02	Senate	Senator Qaddoura added as coauthor
2023-01-19	Senate	Senator Perfect added as second author
2023-01-09	Senate	First reading: referred to Committee on Appropriations
2023-01-09	Senate	Authored by Senator Walker K

Type	Source
Summary	https://iga.in.gov/legislative/2023/bills/senate/186/details
Text	https://iga.in.gov/legislative/2023/bills/senate/186/#1.INTR