2018 Senate Bill 749

Increase state child care income tax credit

Introduced in the Senate

Jan. 16, 2018

Introduced by Sen. Margaret O’Brien (R-20)

To establish that an individual is entitled to claim the same child care tax credit against Michigan income tax as the credit authorized by the 2017 federal tax reform law. This is a means-tested credit that is based on a percentage of child care expenses (up to $6,000, or $3,000 if there is just one dependent) that are related to the taxpayer having a job. The credit would not be "refundable" (meaning the taxpayer would not get a check from the state for the amount the credit exceeded their income tax liability).

Referred to the Committee on Finance

Jan. 17, 2018

Reported without amendment

With the recommendation that the bill pass.

Jan. 24, 2018

Passed in the Senate 37 to 0 (details)

Received in the House

Jan. 24, 2018

Referred to the Committee on Tax Policy

Jan. 31, 2018

Reported without amendment

Without amendment and with the recommendation that the bill pass.

Feb. 15, 2018

Referred to the Committee on Tax Policy