Child care tax credit; establishes an individual nonrefundable income tax credit for year 2020. (HB5033)

Introduced By

Del. Jason Miyares (R-Virginia Beach)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Child care tax credit. Establishes an individual nonrefundable income tax credit for taxable year 2020 of up to $1,000 for eligible child-care expenses incurred and paid between September 1, 2020, and December 31, 2020, due to the closure of Virginia child-care facilities or primary or secondary schools as a result of the COVID-19 pandemic. If the amount of the credit exceeds the taxpayer's tax liability for the taxable year in which the child-care expenses were incurred and paid, such excess may be carried over for five years. The taxpayer must verify their eligible child-care expenses when claiming the credit pursuant to guidelines promulgated by the Department of Taxation. Read the Bill »


Bill Has Failed


08/17/2020Prefiled and ordered printed; offered 08/18/20 20200314D
08/17/2020Referred to Committee on Finance
08/24/2020Impact statement from TAX (HB5033)
11/09/2020Left in Finance