Senate Bill 0239
DIGEST OF SB 239 (Updated February 26, 2013 2:00 pm - DI 84)
Tax credit for quality child care. Establishes the paths to quality income tax credit. Provides that an individual is entitled to a nonrefundable income tax credit for each dependent child of the individual who is at least three years of age and less than six years of age and who is attending a child care facility that voluntarily participates in the paths to quality rating system (qualified child care facility) and that has a quality rating of level 2 or higher. Provides that the amount of the credit is based on the number of months the dependent child attends the qualified child care facility and the quality rating of the qualified child care facility. Requires the division of family resources to adopt rules to administer the paths to quality rating system.
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