North Carolina 2021-2022 Session Status: In Committee Bipartisan · 7 D · 1 R cosponsors

SB 178 — Reenact Child Care Tax Credit.

Last action — Passed 1st Reading

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2021-2022 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

12 added · 13 removed

Plain-language change summary

The changes made to Senate Bill 178 involve the removal of specific lines that clarify how certain tax credits are calculated concerning employer-provided dependent care assistance. This adjustment streamlines the language and potentially simplifies the credit calculation process for taxpayers. By refining the wording, the bill aims to make it easier for individuals and employers to understand their responsibilities, which may improve compliance and support better access to dependent care benefits.

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FILED SENATE GENERAL ASSEMBLY OF NORTH CAROLINA Mar 3, 2021 S.B.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2021 S 1 SENATE BILL 178 Short Title:
178 SESSION 2021 PRINCIPAL CLERK S D SENATE BILL DRS15078-MCf-61 Short Title:
A BILL TO BE ENTITLED AN ACT TO REENACT THE CHILD CARE TAX CREDIT.
Rules and Operations of the Senate March 4, 2021 A BILL TO BE ENTITLED AN ACT TO REENACT THE CHILD CARE TAX CREDIT.
For employment-related expenses with respect to any otherqualifyingindividual,theapplicablepercentage is the appropriatepercentage in the column labeled "Percentage B" in the table below, based on the taxpayer's adjusted gross income determined under the Code.
For employment-related expenses with respect to anyotherqualifyingindividual,theapplicablepercentage is the appropriatepercentage in the column labeled "Percentage B" in the table below, based on the taxpayer's adjusted gross income determined under the Code.
Filing Status Adjusted Gross Percentage A Percentage B Income Head of Up to $20,000 9% 13% Household Over $20,000 up to $32,000 8% 11.5% Over $32,000 7% 10% Surviving Spouse or Joint Return Up to $25,000 9% 13% Over $25,000 up to $40,000 8% 11.5% *DRS15078-MCf-61* General Assembly Of North Carolina Session 2021 2 Over $40,000 7% 10% 4 Single Up to $15,000 9% 13% 6 Over $15,000 up to $24,000 8% 11.5% 9 Over $24,000 7% 10% Married Filing Separately Up to $12,500 9% 13% Over $12,500 up to $20,000 8% 11.5% Over $20,000 7% 10% (b) Employment Related Expenses.
Filing Status Adjusted Gross Percentage A Percentage B Income Head of Up to $20,000 9% 13% Household Over $20,000 up to $32,000 8% 11.5% Over $32,000 7% 10% Surviving Spouse or Joint Return Up to $25,000 9% 13% Over $25,000 up to $40,000 8% 11.5% *S178-v-1* General Assembly Of North Carolina Session 2021 2 Over $40,000 7% 10% 4 Single Up to $15,000 9% 13% 6 Over $15,000 up to $24,000 8% 11.5% 9 Over $24,000 7% 10% Married Filing Separately Up to $12,500 9% 13% Over $12,500 up to $20,000 8% 11.5% Over $20,000 7% 10% (b) Employment Related Expenses.
The amount of employment-related expenses for which a credit may be claimedis reduced by theamount ofemployer-provideddependent careassistanceexcludedfrom gross income.
The amount of employment-related expenses for which a credit may be claimedis reduced bytheamount ofemployer-provideddependent careassistanceexcludedfrom gross income.
– A nonresident or part-year resident who claims the credit allowed by this section shallreducetheamount ofthecredit bymultiplying it bythefractioncalculatedunder G.S.
– A nonresident or part-year resident who claims the credit allowed by this section shallreducetheamount ofthecredit bymultiplyingit bythefraction calculatedunder G.S.
The credit allowed by this section may not exceed the amount of tax imposed by this Part for the taxable year reduced by the sum of all credits allowable, except for payments of tax made by or on behalf of the taxpayer." SECTION 2.
The credit allowed by this section may not exceed the amount of tax imposed by this Part for the taxable year reduced bythe sum of all credits allowable, except for payments of tax made byor on behalf of the taxpayer." SECTION 2.
Page 2 DRS15078-MCf-61
Page 2 Senate Bill 178-First Edition
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Action History

  1. Passed 1st Reading

  2. Ref To Com On Rules and Operations of the Senate

  3. Filed

Sponsors

Sponsorship breakdown

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1 sponsors · 12 co-sponsors · 166 not signed on

Sponsors (1)

Co-sponsors (12)

Not signed on (166)

166 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education
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Frequently asked questions

Who sponsors SB 178?
SB 178 is sponsored by Mujtaba A. Mohammed (Democratic), Foushee, Sydney Batch (Democratic), Crawford, deViere, Michael Garrett (Democratic), Marcus, Julie Mayfield (Democratic), Natalie S. Murdock (Democratic), Nickel, DeAndrea Salvador (Democratic), Joyce Waddell (Democratic), and Brent Jackson (Republican).
What is the current status of SB 178?
This bill died with 2021-2022 Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 178?
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