Bill > S04755

This bill enacts the "Disabled Child Care Act" and provides a tax credit of up to 20% of qualified care expenses up to $2,400 for taxpayers who care for a "qualifying disabled child" - a child with autism, autism spectrum disorder, developmental disabilities, or physical disabilities who resides with the taxpayer. The bill also provides an additional $75 credit for taxpayers with qualified care expenses of $240 or more. The credit can be shared among eligible members of a household and applied towards the taxpayer's state tax liability. The bill includes definitions of qualifying expenses and other eligibility requirements.