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MS SB2239
Bill
AI Summary
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Creates a Mississippi state income tax credit for household and dependent care services equal to the federal credit under Section 21 of the Internal Revenue Code
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Credit applies to care expenses necessary for gainful employment (such as childcare or care for dependents)
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Codifies the new credit in Chapter 7, Title 27 of the Mississippi Code (state tax code)
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Effective date of January 1, 2016
Legislative Description
Income tax; authorize a credit for dependent care equal to that allowed for federal income tax purposes.
Last Action
Died In Committee
3/16/2016
Committee Referrals
Finance2/5/2016
Full Bill Text
No bill text available