Arkansas
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Yes
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Arkansas has the Household and Dependent Care Services Tax Credit, which is technically two tax credits: one refundable and one nonrefundable. The refundable credit is only applicable to child care expenses.
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20%
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Child and dependent care expenses as outlined by I.R.C. § 21.
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It depends. 20% of the federal credit granted for child care expenses only is refundable. Other dependent care expenses
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Ark. Code Ann. § 26-51-502.
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California
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Yes
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California offers a child and dependent care similar to the federal credit, with the amount of credit contingent upon a taxpayer's income.
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Percentage of federal credit depends on income.- $40,000 or less: 50%- Over $40,000 but not over $70,000: 43%- Over $70,000 but not over $100,000: 34%- Over $100,000: 0%
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Child and dependent care expenses as outlined by I.R.C. § 21.
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No
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Cal. Rev. & Tax. Code § 17052.6
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Colorado
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Yes
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Colorado provides two tax credits: a child and dependent care credit and a low-income child care credit.
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The Colorado child and dependent care credit is available to those with incomes less than or equal to $60,000. The percentage of federal credit granted amounts are the following:- 50% for tax years before 2026- 70% for tax years after 2026, adjusted for inflation beginning in 2027The low-income child care tax credit is available for those with incomes less than $25,000 and equals 25% of a taxpayer's child care expenses, with a maximum of $500 for one or $1,000 for two or more dependents.
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Colorado child and dependent care credit: Child and dependent care expenses as outlined by I.R.C. § 21. Low-income child care credit: Child care expenses.
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Yes. Both credits are refundable.
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Colo. Rev. Stat. § 39-22-119Colo. Rev. Stat. § 39-22-119.5
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Delaware
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Yes
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Delaware has the child care and dependent care expense credit.
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50%
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Child and dependent care expenses as outlined by I.R.C. § 21.
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No
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Del. Code Ann. tit. 30, § 1114
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District of Columbia
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Yes
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D.C. has a child and dependent care credit and the Keep child care affordable credit.
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D.C. child and dependent care credit: 32%Keep child care affordable credit: Lesser of total amount of child care expenses or $1000 per eligible child as of 2019 adjusted for inflation annually since. Only available to those with incomes below $150,000 for those filing single head of household or married filing jointly or $75,000 for married filing separately.
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Child and dependent care credit: Child and dependent care expenses as outlined by I.R.C. § 21. Keep child care affordable credit: Child care expenses.
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Child and dependent care credit: No.Keep child care affordable credit: Yes.
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D.C. Code Ann. § 47-1806.04(c)D.C. Code § 47-1806.15
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Georgia
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Yes
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Georgia has two credits: Child and dependent care credit and the Qualified caregiving expense credit that is available for care expenses for family members 62 and older.
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Georgia child and dependent care credit: 30% of federal credit.Qualified caregiving expense credit: 10% if caregiving expenses or $150, whichever is less.
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Child and dependent care credit: Child and dependent care expenses as outlined by I.R.C. § 21. Qualified caregiving expense credit: care expenses for elder family member.
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Child and dependent care credit: No.Qualified caregiving expense credit: No.
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Ga. Code Ann. § 48-7-29.10Ga. Code Ann. § 48-7-29.2
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Hawaii
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Yes
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Hawaii offers a refundable tax credit for child and dependent care expenses similar to the federal credit. The credit amount is based on the taxpayer's income and the expenses must be necessary for gainful employment.
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Percentage of expenses allowed to be claimed as a credit depends on income.- $25,000 or less: 25%- Over $25,000 but not over $30,000: 24%- Over $30,000 but not over $35,000: 23%- Over $35,000 but not over $40,000: 22%- Over $40,000 but not over $45,000: 21%- Over $45,000 but not over $50,000: 20%- Over $50,000: 15%"
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Child and dependent care expenses as defined under Hawaii law.
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Yes.
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Haw. Rev. Stat. § 235-55.6
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Idaho
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No. However, the state offers a deduction.
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Idaho allows taxpayers to claim a deduction for expenses related to child and dependent care.
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Deduction up to $12,000 annually.
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Child and dependent care expenses as outlined by I.R.C. § 21.
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No
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Idaho Code Ann. § 63-3022D
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Iowa
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Yes
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Iowa offers a refundable child and dependent care credit based on a percentage of the federal credit. Iowa also provides an early childhood development tax credit for qualifying expenses related to dependents aged 3 to 5.
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Percentage of federal credit depends on income.- Less than $10,000: 75%- $10,000 to less than $20,000: 65%- $20,000 to less than $25,000: 55%- $25,000 to less than $35,000: 50%- $35,000 to less than $40,000: 40%- $40,000 to less than $90,000: 30%- $90,000 or more: 0%For early childhood development expenses, a credit of 25% of the first $1,000 paid per child (age 3-5) is available.
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Child and dependent care credit: Child and dependent care expenses as outlined by I.R.C. § 21. Early childhood development credit: Preschool services, educational materials, and qualifying developmental activities for dependents aged 3 through 5 (excluding religious instruction) as defined by Iowa Code § 237A.
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Yes
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Iowa Code Ann. § 422.12C(1)
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Kansas
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Yes
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Kansas offers a non-refundable child and dependent care tax credit based on a percentage of the federal credit.
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Tax year 2024 and beyond: 50% of the federal credit.
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Child and dependent care credit: Child and dependent care expenses as outlined by I.R.C. § 21.
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No
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Kan. Stat. Ann. § 79-32,111c
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Kentucky
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Yes
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Kentucky has a non-refundable child and dependent care tax credit based on a percentage of the federal credit.
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20%
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Child and dependent care credit: Child and dependent care expenses as outlined by I.R.C. § 21.
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No
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Ky. Rev. Stat. Ann § 141.067
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Louisiana
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Yes
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Louisiana offers a refundable or non-refundable credit based on a percentage of the federal credit, depending on the taxpayer's income.
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Percentage of federal credit dependent on income.- $25,000 or less: 50% of federal credit (refundable)- Over $25,000 to $35,000: 30% of federal credit.- Over $35,000 to $60,000: 10% of federal credit.- Over $60,000: 10% of federal credit.
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Child and dependent care expenses as defined by I.R.C. § 21.
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Partially, depending on income.
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La. Rev. Stat. Ann. § 47:297.4
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Maine
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Yes
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Maine offers a credit equal to a percentage of the federal child and dependent care credit, with enhancements for quality child care expenses. The credit is refundable for certain low-income taxpayers.
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25% of federal credit50% of federal credit if expenses are for quality child care services
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Child and dependent care expenses as defined by I.R.C. § 21.
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Partially, depending on income (taxpayers with Maine adjusted gross income of $35,000 or less).
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Me. Rev. Stat. Ann. tit. 36, § 5218
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Maryland
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Yes
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Maryland provides a non-refundable credit based on a percentage of the federal credit for taxpayers below certain income thresholds.
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Percentage of federal credit depends on income and filing status.For Individuals:- Income up to $50,000: 32% of federal credit (refundable)- Income over $30,000 to $92,000: Credit decreases by 1% for every $2,000 (or fraction thereof) over $30,000. Credit phases out completely at $92,000.For Married Filing Jointly:- Income up to $75,000: 32% of federal credit (refundable)- Income over $50,000 to $143,000: Credit decreases by 1% for every $3,000 (or fraction thereof) over $50,000. Credit phases out completely at $143,000 AGI.
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Child and dependent care expenses as defined by I.R.C. § 21.
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Partially, depends on income.
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Md. Code Ann., Tax-Gen. § 10-716
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Massachusetts
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Yes
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Massachusetts offers a refundable credit to taxpayers who maintain a household that includes at least one qualifying individual. The credit is a fixed amount per qualifying dependent or individual, regardless of expenses incurred.
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$440 for each qualifying dependent or qualifying individual.
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No specific expenses are required; the credit is based on maintaining a household with a qualifying individual.
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Yes
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Mass. Gen. L. ch. 62, § 6(x)
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Minnesota
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Yes
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Minnesota offers a refundable credit based on the federal child and dependent care credit, with modifications. The credit amount decreases as income increases and is phased out after a certain income level.
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Percentage of federal credit depends on income and filing status. Income up to $52,230.- 100% of the federal child and dependent care credit (refundable).Income over $52,230.For one qualifying individual:- Credit is $600 minus 5% of income over $52,230.For two or more qualifying individuals:- Credit is $1,200 minus 5% of income over $52,230.
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Child and dependent care expenses as defined by I.R.C. § 21.
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Yes
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Minn. Stat. § 290.067.
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Missouri
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No. However, the state offers a tax credit for elder care specifically.
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Missouri has the shared care tax credit to help defray the costs of taking care of an elderly relative.
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Up to $500
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Expenses associated with care for an elderly person, aged 60 or older, as defined by Missouri law.
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No
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Mo. Rev. Stat. § 192.2015
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Nebraska
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Yes
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Nebraska provides a refundable credit for taxpayers with an adjusted gross income of $29,000 or less and a non-refundable credit for those with higher incomes, based on a percentage of the federal credit.
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Percentage of federal credit depends on income.- $29,000 or less: 100% of federal credit (refundable)- Over $29,000 to $59,000: 25% of federal credit (non-refundable)- Over $59,000: 0%
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Child and dependent care expenses as defined by I.R.C. § 21.
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Partially, depends on income.
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Neb. Rev. Stat. § 77-2715.07(2)(a) and (b)
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New Jersey
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Yes
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New Jersey offers a refundable child and dependent care tax credit based on a percentage of the federal credit.
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Percentage of federal credit depends on income. - Income not over $30,000: 50% of federal credit- Over $30,000 but not over $60,000: 40% of federal credit- Over $60,000 but not over $90,000: 30% of federal credit- Over $90,000 but not over $120,000: 20% of federal credit- Over $120,000 but not over $150,000: 10% of federal credit
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Child and dependent care expenses as defined by I.R.C. § 21.
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Yes
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N.J. Stat. Ann. § 54A:4-17
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New Mexico
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Yes
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New Mexico offers a refundable tax credit for child day care expenses paid to a caregiver in New Mexico for qualifying dependents. The credit is designed to assist residents who incur child care expenses necessary to enable gainful employment, provided they meet certain income and eligibility requirements.
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Credit is based on a percentage of federal credit with several stipulations. - Credit Amount: 40% of actual compensation paid to a caregiver. sad- Maximum Credit per Dependent: Up to $480 per qualifying dependent.- Maximum Total Credit: Up to $1,200 per taxable year for all qualifying dependents.- Limit on Daily Expenses: Actual compensation considered for the credit cannot exceed $8.00 per day per qualifying dependent.
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Compensation paid to a caregiver for child day care services provided to qualifying dependents under the age of 15, necessary to enable the taxpayer (and spouse, if applicable) to be gainfully employed.
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Yes
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N.M. Stat. Ann. § 7-2-18.1.
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New York
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Yes
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New York provides a refundable child and dependent care tax credit based on a percentage of the federal credit allowed under I.R.C. § 21. The applicable percentage varies depending on the taxpayer's income and can exceed 100% of the federal credit for lower-income taxpayers.
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Percentage of federal credit depends on income. - Income up to $25,000: 110% of federal credit- Income over $25,000 up to $40,000: Credit percentage decreases from 110% to 100% as income approaches $40,000- Income over $40,000 up to $50,000: 100% of federal credit- Income over $50,000 up to $55,000: Multiply federal credit by 1.1682- Income over $55,000 up to $60,000: Multiply federal credit by 1.2733- Income over $60,000 up to $65,000: Multiply federal credit by 2.322- Income over $65,000 up to $150,000: Multiply federal credit by 3.000 (effectively 60% of federal credit)Income over $150,000: Not eligible for the creditNew York allows higher dollar limits than the federal credit for taxpayers with more than two qualifying individuals:$7,500 if there are three qualifying individuals$8,500 if there are four qualifying individuals$9,000 if there are five or more qualifying individuals
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Child and dependent care expenses as defined by I.R.C. § 21.
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Yes
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N.Y. Tax Law § 606(c).
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Ohio
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Yes
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Ohio provides a non-refundable credit based on a percentage of the federal credit for taxpayers with Ohio adjusted gross income below certain thresholds.
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Percentage of federal credit depends on income. - Income less than $20,000: 100% of federal credit- Income $20,000 to less than $40,000: 25% of federal credit- Income $40,000 or more: 0%
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Child and dependent care expenses as defined by I.R.C. § 21.
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No
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Ohio Rev. Code Ann. § 5747.054
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Oklahoma
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Yes
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Oklahoma offers a non-refundable credit equal to a percentage of the federal child care credit, depending on the taxpayer's income. This credit is compared with the financial benefit of the state's child tax credit, and state law requires a taxpayer to tax whichever credit offers greater benefit. In addition, the state provides a family caregiver credit for expenses associated with eldercare.
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Child care credit: 20% for taxpayers with incomes less than $100,000.Family caregiver credit: The credit is only available to those with incomes less than $50,000 if filing individually or $100,000 if filing jointly as a married couple for expenses associated with family caregiving. The state provides a credit equal to 50% for eligible expenses, with a maximum credit of $2,000 or $3,000 for care expenses on behalf of an individual who was a veteran or diagnosed with dementia.
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Child care credit: Child care expenses as defined by Oklahoma law. Family caregiver credit: Eldercare expenses as defined by Oklahoma law.
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Child care credit: NoFamily caregiver credit: No
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Okla. Stat. Ann. tit. 68, § 2357(B)(2)Okla. Stat. Ann. tit. 68, § 2357.801
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Oregon
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Yes
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Oregon offers a refundable credit based on the federal credit. In addition, the state provides a credit for expenses in lieu of nursing home care.
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Child and dependent care credit: Percentage of federal credit depends on taxpayer's income, claimed dependent's age and/or disability level, ranging from 8 - 70%. Credit in lieu of nursing home credit: $250 or 8% of expenses, whichever is less.
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Child and dependent care credit: Child and dependent care expenses as defined by I.R.C. § 21.Credit in lieu of nursing home credit: Expenses made in order to prevent an individual from being placed in nursing home unnecessarily.
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Yes
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Or. Rev. Stat. Ann. § 315.264Or. Rev. Stat. Ann. § 315.147 et seq.
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Pennsylvania
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Yes
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Pennsylvania provides a child and dependent care credit based off of the federal tax credit.
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100% of the federal credit up to $3,000 for one qualifying dependent or $6,000 for two or more dependents.
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Child and dependent care expenses as defined by I.R.C. § 21.
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Yes
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72 Pa. Stat. Ann. § 1601-W et seq.
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Rhode Island
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Yes
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Rhode Island provides a child and dependent care credit based off of the federal tax credit.
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25%
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Child and dependent care expenses as defined by I.R.C. § 21.
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No
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44 R.I. Gen. Laws Ann. § 44-30-2.6(F)(g)
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South Carolina
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Yes
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South Carolina provides a child and dependent care credit based off of the federal tax credit.
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7%
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Child and dependent care expenses as defined by I.R.C. § 21.
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No
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S.C. Code Ann. § 12-6-3380
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Vermont
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Yes
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Vermont provides a child and dependent care credit based off of the federal tax credit.
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72%
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Child and dependent care expenses as defined by I.R.C. § 21.
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Yes
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Vt. Stat. Ann. tit. 32, § 5828c
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Virginia
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No. However, the state offers a deduction.
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Virginia allows taxpayers to claim a deduction for household child and dependent care expenses.
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The amount of the deduction is equal to the amount of child and dependent care expenses used to calculate the federal credit, amounting to $3,000 for one dependent or $6,000 for two or more dependents.
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Child and dependent care expenses as defined by I.R.C. § 21.
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No
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Va. Code Ann. § 58.1-322.03(3)
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Wisconsin
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Yes
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Wisconsin provides a child and dependent care credit based off of the federal tax credit.
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100%
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Child and dependent care expenses as defined by I.R.C. § 21.
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No
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Wis. Stat. Ann. § 71.07(9g)
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