HB 2142

  • Virginia House Bill
  • 2021 Regular Session
  • Introduced in House Jan 12, 2021
  • House
  • Senate
  • Governor

Child care tax credit; establishes an individual nonrefundable income tax credit.


Child care tax credit. Establishes an individual nonrefundable income tax credit for taxable years 2020 and 2021 ofup to $1,000 per taxable year for eligible child care expenses incurredand paid between September 1, 2020, and July 1, 2021, due to theclosure of Virginia child care facilities or primary or secondaryschools as a result of the COVID-19 pandemic. If the amount of thecredit exceeds the taxpayer's tax liability for the taxable yearin which the child care expenses were incurred and paid, such excessmay be carried over for five years. The taxpayer must verify their eligible child-care expenses when claiming the credit in each taxableyear pursuant to guidelines promulgated by the Department of Taxation.

Bill Sponsors (2)



Feb 05, 2021


Left in Finance

Feb 02, 2021


House subcommittee amendments and substitutes offered


Subcommittee recommends laying on the table (6-Y 4-N)

Jan 31, 2021


Impact statement from TAX (HB2142)

Jan 27, 2021


Assigned Finance sub: Subcommittee #2

Jan 12, 2021


Prefiled and ordered printed; offered 01/13/21 21100666D


Referred to Committee on Finance

Bill Text

Bill Text Versions Format
Prefiled and ordered printed; offered 01/13/21 21100666D HTML

Related Documents

Document Format
Fiscal Impact Statement: HB2142F161.PDF PDF


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