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S03890 Summary:
| BILL NO | S03890 |
|   | |
| SAME AS | SAME AS A01434-A |
|   | |
| SPONSOR | KENNEDY |
|   | |
| COSPNSR | |
|   | |
| MLTSPNSR | |
|   | |
| Amd §§210-B, 1511 & 606, Tax L | |
|   | |
| Provides employers with a tax credit in an amount not to exceed 20% of expenses incurred in providing day care services to the children and wards of its employees and in training persons employed by the taxpayer or a third party provider rendering such services; provides that to receive such credit the facility or program rendering day care services must be licensed. | |