Employer-Supported Child Care

Dependent Care: Employer-Supported

Description: 

Credit for dependent care assistance and referral services. (1) There is a credit against the taxes otherwise due under this chapter allowable to an employer for amounts paid or incurred during the tax year by the employer for dependent care assistance. The credit must be computed in accordance with the provisions of 15-31-131. (2) In addition to the credit allowed under subsection (1), there is a credit against the taxes otherwise due under this chapter allowable to an employer for amounts paid or incurred during the tax year by the employer to provide information and referral services to assist employees of the employer employed within this state to obtain dependent care. The credit must be computed in accordance with the provisions of 15-31-131.

Number: 
Code: Mont. Code Anno., § 15-30-186
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
MT

Dependent Care: Employer-Supported

Description: 

The State Board of Education is authorized to provide eligible employees of local school administrative units a program of dependent care assistance as available under Section 129 and related sections of the Internal Revenue Code of 1986, as amended. The State Board may authorize local school administrative units 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 State Board 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. § 115C-441.1
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
NC

Dependent Care: Employer-Supported

Description: 

The State Board of Community Colleges 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 State Board 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 State Board 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. § 115D-25.1
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
NC

Dependent Care: Employer-Supported

Description: 

For each taxable year beginning on or after January 1, 1995, and before January 1, 2012, there shall be allowed as a credit against thetax' (as defined by Section 23036) an amount equal to the amount determined in subdivision (b)... (2)Qualified care' includes, but is not limited to, onsite service, center-based service, in-home care or home-provider care, and a dependent care center as defined by Section 21(b)(2)(D) of the Internal Revenue Code that is a specialized center with respect to short-term illnesses of an employee's dependents.Qualified care' must be provided in this state under the authority of a license when required by California law.

Number: 
Code: Cal Rev & Tax Code § 23617.5
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
CA

Dependent Care: Employer-Supported

Description: 

The Comptroller shall maintain a dependent care spending account program for state employees in accordance with Section 129 of the Internal Revenue Code of 1986 and regulations adopted pursuant to such section. Under such program, the Comptroller or the program administrator, upon receipt of the written request of an employee, shall establish and maintain a dependent care spending account for such employee. The Comptroller shall reduce the salary of such employee by the amount designated in such request. Such amount shall be transferred to the employee's dependent care spending account and shall be used to reimburse the employee for expenses incurred for dependent care which are eligible for reimbursement under the provisions of Section 129 of the Internal Revenue Code.

Number: 
Code: Conn. Gen. Stat. § 5-264b
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
CT

Dependent Care: Employer-Supported

Description: 

A personnel plan may contain additional provisions, including, but not limited to, the following: (ii) Cafeteria options to use pre-tax dollars for dependent care and medical care and sick leave for care of dependents.

Number: 
Code: Cal Rules of Court, Rule 6.650
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
CA

Dependent Care: Employer-Supported

Description: 

Matching grants to existing local labor-management-community committees. To be eligible for matching grants pursuant to this subsection, local labor-management-community committees shall meet all of the following criteria:(g) Grants to initiate or support recently created employer-led coalitions to establish pilot projects that promote the understanding of the work and family issues and support local workforce dependent care services.

Number: 
Code: 20 ILCS 605/605-855
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
IL

Dependent Care: Employer-Supported

Description: 

Matching grants to existing local labor-management-community committees. To be eligible for matching grants pursuant to this subsection, local labor-management-community committees shall meet all of the following criteria: (g) Grants to initiate or support recently created employer-led coalitions to establish pilot projects that promote the understanding of the work and family issues and support local workforce dependent care services.

Number: 
CHAPTER 20. EXECUTIVE BRANCH DEPARTMENT OF COMMERCE AND COMMUNITY AFFAIRS CIVIL ADMINISTRATIVE CODE OF ILLINOIS ARTICLE 605. DEPARTMENT OF COMMERCE AND COMMUNITY AFFAIRS 20 ILCS 605/605-855
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital
Type: Bill or Statute: 
Statute
State: 
IL

Dependent Care: Employer Supported

Description: 

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; to receive such credit the facility or program rendering day care services must be licensed.

Date: 
April 7, 2009
Number: 
SB 3951
Bill Sponsor: 
Oppenheimer
Retrieved: 
LexisNexis State Capital, February 2009
Type: Bill or Statute: 
Bill
State: 
NY

Flexible Work

Description: 

Family-friendly workplace initiative. The Department of Commerce and Economic Opportunity may develop a program to annually collect information regarding the State's private eligible employers providing the most family-friendly benefits to their employees. The criteria for determining eligible employers includes, but is not limited to, the following: dependent care discounts, flexible work, sick leave, onsite or nearby dependent care, referral services, and in-kind contributions for dependent care. Employers chosen may be recognized by award and statewide publicity.

Date: 
April 14, 2009
Number: 
20 ILCS 605/605-865
Bill Sponsor: 
NULL
Retrieved: 
LexisNexis State Capital, February 2009
Type: Bill or Statute: 
Statute
State: 
IL
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