Connecticut § 12-258d - Tax credit for expenditures to establish day care facilities for children of employees.
Full text of Connecticut Connecticut General Statutes § 12-258d — Tax credit for expenditures to establish day care facilities for children of employees., with citation guidance and answers to common questions.
§ 12-258d. Tax credit for expenditures to establish day care facilities for children of employees.
Sec. 12-258d. Tax credit for expenditures to establish day care facilities for children of employees. Section 12-258d is repealed effective January 1, 1990, and applicable to income years of corporations commencing on or after that date.
(P.A. 81-100, S. 1, 2; P.A. 82-469, S. 9, 11; P.A. 83-453, S. 2, 4; P.A. 88-289, S. 2, 4; P.A. 89-364, S. 6, 7.)
Secs. 12-259 to 12-263. Tax computed on gross earnings. Commissioner to determine gross earnings and deductions. Assessment and due date of tax. Tax to be in lieu of all other taxation; exemption of stocks and bonds. Sections 12-259 to 12-263, inclusive, are repealed.
(1949 Rev., S. 1945–1949; 1961, P.A. 604, S. 13.)