Committee on Children
JOINT FAVORABLE REPORT
Bill No.: SB-92
AN ACT ESTABLISHING A TAX CREDIT FOR EMPLOYERS THAT MAKE
Title: PAYMENTS TOWARD CHILD CARE COSTS OF EMPLOYEES.
Vote Date: 2/25/2021
Vote Action: Joint Favorable Change of Reference to Finance, Revenue and Bonding
PH Date: 2/18/2021
File No.:
Disclaimer: The following JOINT FAVORABLE Report is prepared for the benefit of the
members of the General Assembly, solely for purposes of information, summarization and
explanation and does not represent the intent of the General Assembly or either chamber
thereof for any purpose.
SPONSORS OF BILL:
Committee on Children
Sen. Saud Anwar, 3rd Dist.
Rep. Christine Palm, 36th Dist.
REASONS FOR BILL:
In order to motivate employers to help their employees financial needs with their children,
this bill aims to provide a tax credit to employers that make payments for the child care costs
of employees who reside in the state, meaning that employees who are not able to afford
daycare, for instance, have some extra income due to their employers, therefore the state
should also replicate the good gesture by providing a tax credit to these employees.
RESPONSE FROM ADMINISTRATION/AGENCY:
No Response from administration/agency to this bill offered
NATURE AND SOURCES OF SUPPORT:
Hartford Foundation for Public Giving: The foundation is in favor of this bill. It is stated that
there is a great misalignment between the skill sets required and the skills of the current
workforce and that the foundations mission is to provide structure to various communities in
order to allow them to succeed. The foundation appreciated the recognition of the vital role
child care plays in supporting working families and applauded its efforts to incentivize
employers who support child care for their employees.
The foundation brings up the point that many residents most in need of support for child care
services work in low paying jobs and their employers are not likely to offer financial support
for child care, on that note the foundation encourages the legislature to support an expand
access to the states Care 4 Kids child care subsidy - A program that ensures working
parents can access safe, high-quality child care. The foundation also encourages legislators
to allocate additional support for home-based family child care centers that are able to solve
the shortage of child care for infants - Care that is linguistically and culturally appropriate as
well as available during nontraditional hours. Lastly, the foundation encourages the state to
offer a pool of state funding that could be used to enhance these providers capacity to
successfully run their businesses and provide high-quality, culturally-appropriate care for
children of working families.
NATURE AND SOURCES OF OPPOSITION:
No Opposition to this bill offered
Reported by: Gabriela Dos Santos Date: March 6th 2021
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