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Text: H05028                            Text: H05030
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House Amendment 5029

Amendment Text

PAG LIN
  1  1    Amend House File 2111 as follows:
  1  2    #1.  Page 4, by inserting before line 19 the
  1  3 following:  
  1  4                      "DIVISION    
  1  5             CHILD CARE EXPENSES DEDUCTIBLE
  1  6    Sec.    .  Section 422.7, Code Supplement 1995, is
  1  7 amended by adding the following new subsection:
  1  8    NEW SUBSECTION.  35.  Subtract child care costs
  1  9 incurred by the taxpayer to enable the taxpayer to be
  1 10 gainfully employed.  "Child care costs" means
  1 11 employment related expenses as that term is used under
  1 12 section 21 of the Internal Revenue Code relating to
  1 13 expenses for household and dependent care services
  1 14 necessary for gainful employment.
  1 15    Sec.    .  This division of this Act, being deemed
  1 16 of immediate importance, takes effect upon enactment
  1 17 and applies retroactively to January 1, 1996, for tax
  1 18 years beginning on or after that date."
  1 19    #2.  Title page, line 3, by inserting after the
  1 20 word "tax," the following:  "allowing an income tax
  1 21 deduction for child care costs,".  
  1 22 
  1 23 
  1 24                              
  1 25 CATALDO of Polk
  1 26 HF 2111.204 76
  1 27 mg/jj
     

Text: H05028                            Text: H05030
Text: H05000 - H05099                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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