Bill Commons

IN HB 1378

died on adjournment

Child care tax credits.

Indiana · 2026 Regular Session (2nd Regular Session, 124th General Assembly) · lower

Description

Provides a child and dependent care refundable tax credit against an individual's Indiana adjusted gross income tax for employment related child and dependent care expenses based on the percentage of the federal child and dependent care tax credit the taxpayer claimed for the taxable year for federal income tax purposes. Provides a child tax credit against an individual's Indiana adjusted gross income tax. Provides that costs incurred: (1) for the operating costs of a child care facility operated for a taxpayer's employees; or (2) under a contract with a child care facility to provide child care services to employees of the taxpayer, or under a contract with an intermediate entity that contracts with one or more child care facilities for child care services; are qualified expenditures for purposes of the employer child care expenditure income tax credit.

Introduced
—
Status date
—
Latest action
2026-01-08 — First reading: referred to Committee on Ways and Means
Bill type
bill
Last updated
—

Subjects

Sponsors

  • Chris Campbellauthor
  • Sue Erringtoncoauthor
  • Carolyn Jacksoncoauthor

Committees

Not provided by source.

Action timeline

  1. 2026-01-08

    Coauthored by Representatives Jackson C, Errington

  2. 2026-01-08

    Authored by Representative Campbell

  3. 2026-01-08

    First reading: referred to Committee on Ways and Means

    reading-1,referral-committee

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

https://api.iga.in.gov/2026/bills/hb1378

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:22:09.317128Z

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