HB 1640 -- Income Tax: Child Care Credit 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 six 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, 2002.Copyright (c) Missouri House of Representatives