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CS/SB 1608: Corp. Income Tax Credits/Child Care

GENERAL BILL by Ways and Means ; Harris

Corp. Income Tax Credits/Child Care; provides order of credits against corporate income tax or franchise tax; authorizes credit against corporate income tax & insurance premium taxes for child care facility startup costs & operation, & for payment of employee's child care costs; requires recipient to refund portion of tax credits received under certain conditions; provides for administration by DOR, etc. Amends Ch. 220; creates 624.5107.

Effective Date: 12/31/1998
Last Action: 4/29/1998 Senate - Placed on Special Order Calendar -SJ 01092; Read second time -SJ 01123; Amendment(s) adopted -SJ 01123; House Bill substituted -SJ 01123; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 193 (Ch. 98-293)
Bill Text: Web Page | PDF

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  • Bill History

  • CS/SB 1608, Committee Substitute 1 (Current Bill Version) Posted 4/23/1998 at 7:46 AM

  • SB 1608, Original Filed Version Posted 3/4/1998 at 1:33 AM