Bill > S06182

This bill provides for a tax credit of up to 20% of qualified care expenses, up to $2,400 per year, for the care of a qualifying disabled child. Qualifying children include those with autism, autism spectrum disorder, developmental disabilities, or physical disabilities who reside with the taxpayer. Qualified care expenses include payments for home health services, day care, personal care, respite care, and other services necessary to assist the disabled child. The bill also provides an additional $75 credit if the qualified care expenses are at least $240 per year. The credit can be divided among multiple taxpayers in the same household, and any excess credit can be received as an overpayment. The bill takes effect on January 1 of the year following the date it becomes law.