HB1322 Paths to quality tax credits. (Behning) Establishes the paths to quality tax credit. Provides that an individual is entitled to a refundable income tax credit for each child attending a child care facility that voluntarily participates in the paths to quality rating system (qualified child care facility) that has a quality rating of level 2 or higher. Provides that a taxpayer is entitled to a refundable income tax credit for certain eligible business and employer child care expenses. Provides that a qualified child care facility is entitled to a refundable income tax credit for providing child care services to a child participating in the child care and development voucher program, or if the child is in foster care. Provides that the amount of the credit is calculated based on the quality rating of the qualified child care facility and the monthly average number of children who participate in the child care and development voucher program and attend the qualified child care facility. Requires the division of family resources to adopt rules to administer the paths to quality rating system.
01/10/2012 H: 1st Reading Assigned Ways and Means
01/12/2012 H: Reassign Assigned Education
HB1323 Child care and development fund. (Behning) Specifies requirements that must be met by a child care provider as a condition of eligibility to receive a federal Child Care and Development Fund voucher payment. Sets forth a disciplinary process for suspension or revocation of eligibility.
01/10/2012 H: 1st Reading Assigned Family, Children and Human Affairs
01/12/2012 H: Reassign Assigned Education
