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

The 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 amount is equal to fifteen percent of the taxpayer's actual credit amount allowed. If the credit exceeds the taxpayer's tax for the year, the excess is treated as an overpayment to be credited or refunded. This applies to taxable years beginning on or after January 1, 2026.

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

The 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 amount is equal to fifteen percent of the taxpayer's actual credit amount allowed. If the credit exceeds the taxpayer's tax for the year, the excess is treated as an overpayment to be credited or refunded. This applies to taxable years beginning on or after January 1, 2026.