Early Childhood Educator Income Tax Credit
| Type | Bill |
|---|---|
| Session | 2022 Regular Session |
| Subjects |
Concerning an income tax credit for eligible early childhood educators, and in connection therewith, making an appropriation.
Bill Summary:
For 4 income tax years beginning in 2022, the act creates a refundable income tax credit for an early childhood educator who:
- Has an adjusted gross income that is less than or equal to $75,000 for an individual filing a single return or $150,000 for an individual filing a joint return;
- Holds an early childhood professional credential for at least part of the income tax year; and
- For at least 6 months of the income tax year, is either the licensee or employee of an "eligible program", as defined by the act.
The amount of the credit is dependent on the eligible early childhood educator's credentialing level, with higher levels receiving a larger credit, and is annually adjusted for inflation.
The department of human services, or a successor department, is required to annually provide the department of revenue with an electronic report of each individual who held an early childhood professional credential during the previous calendar year for which the credit is allowed.
(Note: This summary applies to this bill as enacted.)
Related Documents & Information
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/10/2022 | Senate Amendments | REPASS |
49
AYE
16
NO
0
OTHER
|
Vote record |
| 05/10/2022 | Senate Amendments | CONCUR |
52
AYE
13
NO
0
OTHER
|
Vote record |
| 04/18/2022 | Third Reading | BILL |
47
AYE
14
NO
4
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 05/05/2022 | Third Reading | BILL |
30
AYE
3
NO
2
OTHER
|
Vote record |
| 05/04/2022 | Committee of the Whole | COW * (.001) |
13
AYE
20
NO
2
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 06/03/2022 | Governor | Governor Signed |
| 06/01/2022 | Governor | Sent to the Governor |
| 06/01/2022 | Senate | Signed by the President of the Senate |
| 06/01/2022 | House | Signed by the Speaker of the House |
| 05/10/2022 | Senate | House Considered Senate Amendments - Result was to Concur - Repass |
| 05/09/2022 | Senate | House Considered Senate Amendments - Result was to Laid Over Daily |
| 05/05/2022 | Senate | Senate Third Reading Passed - No Amendments |
| 05/04/2022 | Senate | Senate Second Reading Special Order - Passed with Amendments - Committee, Floor |
| 05/03/2022 | Senate | Senate Second Reading Special Order - Laid Over Daily - No Amendments |
| 05/03/2022 | Senate | Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole |
| 04/27/2022 | Senate | Senate Committee on Finance Refer Amended to Appropriations |
| 04/20/2022 | Senate | Introduced In Senate - Assigned to Finance |
| 04/18/2022 | House | House Third Reading Passed - No Amendments |
| 04/14/2022 | House | House Second Reading Special Order - Passed with Amendments - Committee |
| 04/14/2022 | House | House Committee on Appropriations Refer Amended to House Committee of the Whole |
| 02/10/2022 | House | House Committee on Finance Refer Unamended to Appropriations |
| 02/03/2022 | House | House Committee on Education Refer Amended to Finance |
| 01/12/2022 | House | Introduced In House - Assigned to Education |
Prime Sponsor
Sponsor
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 08/10/2022 | 347 | Early Childhood Educator Income Tax Credit |