GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1989

S	1 

SENATE BILL 208*

Short Title:  Increase Dependent Care Credit.	(Public)
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Sponsors: Senators Plyler, Winner, and Rauch.
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Referred to:  Finance.
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February 20, 1989

A BILL TO BE ENTITLED
AN ACT TO INCREASE THE INCOME TAX CREDIT FOR CHILD CARE AND CERTAIN EMPLOYMENT-RELATED EXPENSES.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 105-151.11(a) reads as rewritten:
"(a)	Any person who maintains a household which includes as a member one or more qualifying individuals shall be allowed as a credit against the tax imposed by this Division an amount equal to ten percent (10%) of the employment-related expenses as defined in subdivision (b)(2) herein."
Sec. 2.  This act is effective for taxable years beginning on or after January 1, 1989.