CA AB1990

Provides a tax credit equal to 100% of child care costs paid by unemployed workers who received unemployment insurance benefits, effective for taxable years beginning January 1, 2011 or later

Limits the credit to a maximum of $500 per qualified dependent (children under 12 years of age)

Defines eligible child care as center-based service, in-home care, or home-provider care through direct payments to programs or providers

Allows unused credits to carry over to subsequent taxable years until fully exhausted

Prohibits taxpayers from claiming a deduction for expenses that are covered by the credit amount