HB 238 -- Income Tax Credit for Dependents

Co-Sponsors:  Levin, Secrest

This bill authorizes a resident individual income tax credit
equal to $2,400 for each dependent of a taxpayer who is a
qualified dependent for federal income tax purposes and for each
dependent who has reached the age of 65 years if the dependent
resides in the taxpayer's home or the dependent's own home or if
the dependent does not receive certain state or federal aid
while residing in certain licensed facilities.

The bill also repeals the existing dependency deduction for
state income tax purposes.