Child care tax credit; establishes an individual nonrefundable income tax credit. (HB2142)

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 years 2020 and 2021 of up to $1,000 per taxable year for eligible child care expenses incurred and paid between September 1, 2020, and July 1, 2021, 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 in each taxable year pursuant to guidelines promulgated by the Department of Taxation. Read the Bill »


01/12/2021: In Committee


01/12/2021Prefiled and ordered printed; offered 01/13/21 21100666D

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