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