This Act doubles the childcare and dependent care expense tax credit for resident households with federal adjusted gross income of less than $60,000 ($120,000 for married filing jointly or married filing combined separate on the same return) and makes that credit refundable. For all others the tax credit remains unchanged.

Statutes affected:
Original / Not Amended: 30.1114
HS 1 Original / Not Amended: 30.1114