Employer-Supported Child Care

Dependent Care: Employer-Supported

Description: 

There is established a dependent care assistance program to be administered by the division of personnel, department of administrative services. Under this program, an employee may have a certain amount of his salary withheld, before taxes, for the purpose of day care expenses.

Number: 
Code: RSA 21-I:44-a
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
NH

Dependent Care: Employer-Supported

Description: 

The Board of Governors of The University of North Carolina is authorized to provide eligible employees of constituent institutions a program of dependent care assistance as available under Section 129 and related sections of the Internal Revenue Code of 1986, as amended. The Board of Governors may authorize constituent institutions to enter into annual agreements with employees who elect to participate in the program to provide for a reduction in salary. With the approval of the Director of the Budget, savings in the employer's share of contributions under the Federal Insurance Contributions Act on account of the reduction in salary may be used to pay some or all of the administrative expenses of the program. Should the Board of Governors decide to contract with a third party to administer the terms and conditions of a program of dependent care assistance, it may select a contractor only upon a thorough and completely competitive procurement process.

Number: 
Code: N.C. Gen. Stat. § 116-17.1
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
NC

Dependent Care: Employer-Supported

Description: 

41. [n1]To investigate innovative approaches to private sector work and employee compensation arrangements, such as flexible hours and job sharing, flexible compensation and benefit plans including employee assistance programs, employer-supported dependent care and family leave, which will benefit both employers and employees by improving productivity and morale, lowering rates of absenteeism, tardiness and turnover, and enhancing a company's image.43. To work with the New York job development authority, the New York state urban development corporation and other economic development agencies in promoting the inclusion of dependent care facilities as part of business expansion, industrial park, multi-tenant building or other projects assisted by the authority, the corporation or other agencies.

Number: 
Code: NY CLS Econ Dev § 100
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
NY

Dependent Care: Employer-Supported

Description: 

The council is authorized to establish a flexible employee benefit plan for employees of the state and public schoolteachers and public school employees and to promulgate rules and regulations for its administration, subject to the limitations contained in this article and in Articles 1 and 2 of this chapter. The flexible employee benefit plan may provide for deductions or salary reductions for group life insurance, group property and casualty insurance, disability insurance, supplemental health and accident insurance, health care or dependent care spending accounts.

Number: 
Code: O.C.G.A. § 45-18-52
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
GA

Dependent Care: Employer-Supported

Description: 

(1) A credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318) shall be allowed to a resident employer or to a corporation that is an employer for amounts paid or incurred during the taxable year by the employer for dependent care assistance actually provided to an employee if the assistance is furnished pursuant to a program which meets the requirements of section 129(d) of the Internal Revenue Code and if the employer has received a certificate as provided in subsection (2) of this section.

Number: 
Code: ORS § 315.204
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
OR

Dependent Care: Employer-Supported

Description: 

(1) A credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation that is an employer, under ORS chapter 317 or 318) is allowed to an employer, based upon costs actually paid or incurred by the employer, to acquire, construct, reconstruct, renovate or otherwise improve real property so that the property may be used primarily as a dependent care facility.

Number: 
Code: ORS § 315.208
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
OR

Dependent Care: Employer-Supported

Description: 

Shall allow employees to voluntarily establish expense reimbursement plans from their salaries on a pretax basis to pay for qualified medical and dependent care expenses, including premiums paid by employees for qualified supplemental insurance.

Number: 
Code: Fla. Stat. § 110.161
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
FL

Dependent Care: Employer-Supported

Description: 

Subject to the provisions of appropriations acts, the secretary of administration is hereby authorized to establish and administer a cafeteria plan pursuant to the provisions of section 125 of the federal internal revenue code of 1986 which shall be available to persons who are officers or employees of the state and who are qualified to participate in the state health care benefits program and which shall include, but not be limited to, provisions under which such officers and employees may agree to receive reduced compensation and (1) have the state's contribution under K.S.A. 75-6508 and amendments thereto cover costs of dependent benefit coverage or other benefits under the state health care benefits program which would otherwise be payable by such officers and employees, and (2) receive benefits under the state employee dependent care assistance program under K.S.A. 75-6520.

Number: 
Code: K.S.A. § 75-6512
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
KS

Dependent Care: Employer-Supported

Description: 

Subject to the provisions of appropriations acts, the secretary of administration is hereby authorized to establish and administer a state employee dependent care assistance program for all state officers and employees as part of the cafeteria plan established under K.S.A. 75-6512 and amendments thereto, pursuant to the provisions of sections 125 and 129 of the federal internal revenue code of 1986. Subject to the provisions of subsection (c) of K.S.A. 75-6512 and amendments thereto, the state employee dependent care assistance program shall be in effect not later than July 1, 1989. In accordance with this section, the secretary of administration shall establish the provisions and procedures of such program and shall inform all state officers and employees of such provisions and procedures.

Number: 
Code: K.S.A. § 75-6520
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
KS

Dependent Care: Employer-Supported

Description: 

A fifty percent (50%) income tax credit shall be granted to any employer providing dependent care for employees during the employee's work hours. Credit is applied to the net cost of any contract executed by the employer for another entity to provide dependent care; or, if the employer elects to provide dependent care itself, to expenses of dependent care staff, learning and recreational materials and equipment, and the construction and maintenance of a facility. Additional eligible expenses include net costs assumed by the employer which increase the quality, availability and affordability of dependent care in the community used by employees during the employee's work hours. This cost is net of any reimbursement. A deduction shall not be allowed for any expenses which serve as the basis for an income tax credit. The credits allowed under this section shall not be used by any business enterprise or corporation other than the business enterprise actually qualifying for the credits.

Number: 
Code: Miss. Code Ann. § 57-73-23
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
MS
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