HB 561 -- Tax Credits:  Child Care

Sponsor:  Wright

This bill authorizes an individual income tax credit equal to
$1,250 for any qualified spouse who cares for a child who is
less than 6 years of age.  The qualified spouse must provide
care for the child, cannot be gainfully employed, and may not
receive public assistance.  The qualified spouse must file an
affidavit attesting to being a qualified spouse as defined in
the bill.

The bill will apply to tax years beginning on or after January
1, 2001.

Missouri House of Representatives
Last Updated September 13, 2001 at 2:02 pm