SF460 — A bill for an act relating to the child and dependent and early childhood development tax credits, and including retroactive applicability provisions.

SF460 — A bill for an act relating to the child and dependent and early childhood development tax credits, and including retroactive applicability provisions. · Informed CitizenryThe act amends Iowa Code section 422.12C to establish a child and dependent care credit based on the federal child and dependent care credit, with reduction percentages determined by the taxpayer's…Open in Informed Citizenry