HB403Introduced in the House of Delegates
Income tax, state; credits for child care-related expenses.
Introduced by David Reid, District 28
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
Income tax credits; child care-related expenses. Establishes in taxable years 2026 through 2030 (i) a refundable tax credit in an amount equal to 20 percent of the credit claimed by a qualified taxpayer, as defined in the bill, pursuant to the federal Employer-Provided Childcare Credit, and (ii) a refundable tax credit equal to 50 percent of an employer's qualified child care expenditures, as defined in the bill. The bill directs that the aggregate amount of credit for an employer's qualified child care expenditures shall not exceed $500,000 per taxable year and such amount shall be adjusted annually for inflation.
Where it stands
Left in Finance
February 18, 2026
How did lawmakers vote?
House of DelegatesStage: Subcommittee recommends laying on the table (7-Y 2-N) · February 2, 2026
7
Yes
2
No
1
Absent or Not Voting
10 delegates recorded in this House of Delegates vote. Colors show vote categories only, not whether a vote was good or bad.
What do people think?
Citizen Voice
How would you vote on this bill?
An unofficial public opinion poll. It does not affect the bill or the official vote.
One response per device. Location is self-reported and not verified. Results are informal and not a scientific survey.
See how each delegate voted
| Delegate | District | Vote |
|---|---|---|
| Gretchen Bulova | 11 | Yes |
| Michelle Maldonado | 20 | Yes |
| Will Davis | 39 | No |
| Joseph McNamara | 40 | No |
| Katrina Callsen | 54 | Yes |
| Hyland Fowler | 59 | Absent |
| Debra Gardner | 76 | Yes |
| Kimberly Pope Adams | 82 | Yes |
| Bonita Anthony | 92 | Yes |
| Phil Hernandez | 94 | Yes |
Bill history
Prefiled and ordered printed; Offered 01-14-2026 26101204D
Referred to Committee on Finance
Fiscal Impact statement From TAX (1/31/2026 3:31 pm)
Subcommittee recommends laying on the table (7-Y 2-N)
Left in Finance
Verify the information
Our commitment to neutrality
We provide factual information only. We never tell you which politicians or bills to support, and we do not rank, score, or endorse anyone.