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SB0147

Child care property tax exemption and evaluation.

Latest bill text (Comm Sub) [PDF]

Summary

Child care property tax exemption and evaluation. Amends the property tax exemption for property used by a for-profit provider of early childhood education, including by requiring the provider to offer age appropriate curriculum and by excluding from the exemption tangible property that has been granted a homestead standard deduction. Provides a partial property tax exemption for an employer that provides child care on the employer's property for the employer's employees, and for the employees of another business if the employer and the other business enter into an agreement that outlines the terms under which the child care is to be provided. Specifies the conditions that must be met to obtain the partial property tax exemption. Requires the office of the secretary of family and social services, in consultation with the early learning advisory committee, to: (1) evaluate and make recommendations; and (2) submit a report; regarding child care.

Authors

Authored by Senators Rogers and Holdman

Roll Calls

2024-02-05SenateSenate - Third reading PASS
2024-02-01SenateSenate - Amendment #5 (Hunley) failed F
2024-02-01SenateSenate - Amendment #4 (Qaddoura) failed F
2024-02-01SenateSenate - Amendment #3 (Qaddoura) failed F
2024-02-01SenateSenate - Amendment #2 (Qaddoura) failed F

Fiscal Outlook

Title Description Date View
Fiscal NoteFiscal Note #2: Senate Engrossed2024-02-05 Click To View
Fiscal NoteFiscal Note #1: Senate Engrossed2024-02-01 Click To View
Fiscal NoteFiscal Note #1: Senate Comm Sub2024-01-30 Click To View
Committee ReportSenate Committee Report2024-01-30 Click To View
Vote SheetVote Sheet January 30, 20242024-01-30 Click To View
Fiscal NoteFiscal Note #2: Introduced2024-01-11 Click To View
Fiscal NoteFiscal Note #1: Introduced2024-01-08 Click To View

History

Date Chamber Action
2024-02-12HouseFirst reading: referred to Committee on Ways and Means
2024-02-06SenateReferred to the House
2024-02-05SenateSenators Baldwin, Buchanan, Gaskill, Mishler added as coauthors
2024-02-05SenateCosponsors: Representatives Goodrich and Snow
2024-02-05SenateHouse sponsor: Representative Thompson
2024-02-05SenateThird reading: passed; Roll Call 102: yeas 39, nays 9
2024-02-01SenateSecond reading: amended, ordered engrossed
2024-02-01SenateAmendment #5 (Hunley) failed; Roll Call 78: yeas 10, nays 39
2024-02-01SenateAmendment #4 (Qaddoura) failed; Roll Call 77: yeas 10, nays 39
2024-02-01SenateAmendment #3 (Qaddoura) failed; Roll Call 76: yeas 9, nays 40
2024-02-01SenateAmendment #2 (Qaddoura) failed; Roll Call 75: yeas 9, nays 40
2024-02-01SenateAmendment #1 (Rogers) prevailed; voice vote
2024-01-30SenateSenator Doriot added as coauthor
2024-01-30SenateCommittee report: amend do pass, adopted
2024-01-25SenateSenator Randolph added as coauthor
2024-01-25SenateSenators Niemeyer, Walker G, Walker K added as coauthors
2024-01-09SenateSenator Charbonneau added as third author
2024-01-08SenateFirst reading: referred to Committee on Tax and Fiscal Policy
2024-01-08SenateAuthored by Senators Rogers and Holdman