HB 1146 -- Income Tax:  Child Care Credit

Sponsor:  Coleman

This bill authorizes an individual income tax credit equal to
$400 for any qualified spouse who cares for a child who is less
than six years of age.  The qualified spouse must provide care
for the child, cannot be gainfully employed, and may not receive
public assistance.  The qualified spouse must file an affidavit
attesting to being a qualified spouse as defined in the bill.

The bill will become effective January 1, 2003.

Missouri House of Representatives
Last Updated October 11, 2002 at 9:00 am