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Committee advances three-part child and child-care workforce tax credit package

House Taxation Committee · April 16, 2025
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Summary

Sen. Josh Kasmeier’s SB321 — refundable child tax credit, childcare worker credit and employer credit — drew broad proponent support from business groups, providers and pediatricians; the committee approved the bill 13–8 and referred it to the floor.

Sen. Josh Kasmeier introduced Senate Bill 321 as a three-pronged package to help families and expand childcare supply: a refundable child tax credit (up to $600), a $1,600 credit for childcare workers and a $5,000 employer credit for businesses supporting childcare.

Proponents included the Montana Chamber of Commerce, 0 to 5 Montana, the Montana Economic Developers Association,…

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