SB 178 – Reenact Child Care Tax Credit

Primary Senate Sponsors: Sen. Mujtaba Mohammed (D-Mecklenburg); Sen. Valerie Foushee (D-Chatham, Orange)



This bill provides a tax credit for child care and other employment-related expenses incurred by a taxpayer with the applicable percentage ranging from 9-13%. This bill also caps the amount of employment-related expenses for which a credit may be claimed at $3K for taxpayers with a household including one qualifying individual and $6k for taxpayers with a household that includes more than one qualifying individual.


Filed – 3/3/2021