Individual income and corporate franchise tax provisions modified, employer-provided dependent care assistance subtraction allowed, and employer-provided child care expenses tax credit established.
Individual income and corporate franchise taxes; subtraction for employer-provided dependent care assistance allowed, and tax credit for employer-provided child care expenses established.
Individual income and corporate franchise taxes; subtraction for employer-provided dependent care assistance allowed, and tax credit for employer-provided child care expenses established.
Individual income taxes, corporate franchise taxes, sales and use taxes, and other various taxes and tax-related provisions modified; various policy and technical changes made; income tax credits and subtractions modified; and enforcement, return, and audit provisions modified.