Establishes a supplemental household and dependent care credit payment for eligible taxpayers.

This bill amends the tax law to establish a supplemental household and dependent care credit payment for taxpayers eligible for certain household and dependent care services necessary for gainful employment. The supplemental payment is equal to fifteen percent of the taxpayer's actual credit amount allowed. This applies to taxable years beginning on or after January 1, 2026.

Establishes a supplemental household and dependent care credit payment for eligible taxpayers.

This bill amends the tax law to establish a supplemental household and dependent care credit payment for taxpayers eligible for certain household and dependent care services necessary for gainful employment. The supplemental payment is equal to fifteen percent of the taxpayer's actual credit amount allowed. This applies to taxable years beginning on or after January 1, 2026.