Income tax, state; credits and deductions, child and dependent care expenses. (HB5077)

Introduced By

Del. Carrie Coyner (R-Chesterfield)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Income tax credits and deductions; child and dependent care expenses. Provides an income tax credit to individuals and married persons filing a joint return in an amount equal to the federal tax credit provided for household and dependent care services necessary for gainful employment. Under current law, a deduction, but not a credit, is allowed to such taxpayers for such expenses. The credit is available for taxable years 2020 and 2021. The deduction is not available in taxable years 2020 and 2021 but will be available again in subsequent years. Read the Bill »


Bill Has Failed


08/18/2020Prefiled and ordered printed; offered 08/18/20 20200698D
08/18/2020Referred to Committee on Finance
08/24/2020Impact statement from TAX (HB5077)
11/09/2020Left in Finance