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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5828c

Child and dependent care credit

Official textlegislature.vermont.gov

A resident or part-year resident of this State shall be eligible for a refundable credit against the tax imposed under section 5822 of this title. The credit shall be equal to 72 percent of the federal child and dependent care credit allowed to the taxpayer for the taxable year for child or dependent care services.
The amount of the credit for a part-year resident shall be multiplied by the percentage that the individual’s income that is earned or received during the period of the individual’s residency in this State bears to the individual’s total income. (

Last amended: Added 2001, No. 144 (Adj. Sess.), § 24, eff. June 21, 2002; amended 2003, No. 70 (Adj. Sess.), § 39, eff. March 1, 2004; 2021, No. 138 (Adj. Sess.), § 3, eff. January 1, 2022; 2023, No. 72, § 14, eff. January 1, 2023.)

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In this chapter (40 sections)
  1. 151-5812 · Income taxation of parties to a civil union
  2. 151-5813 · Statutory purposes
  3. 151-5814 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(b), eff. May 7,…
  4. 151-5815 · Repealed
  5. 151-5816 · Repealed. 1991, No. 186 (Adj. Sess.), § 3(b), eff. May 7,…
  6. 151-5817 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(c), eff. May 7,…
  7. 151-5818 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(d), eff. May 7,…
  8. 151-5819 · Inconsistent provisions
  9. 151-5820 · Purpose
  10. 151-5821 · Name of tax
  11. 151-5822 · Tax on income of individuals, estates, and trusts
  12. 151-5823 · Vermont income of individuals, estates, and trusts
  13. 151-5824 · Adoption of federal income tax laws
  14. 151-5825 · Credit for taxes paid to other states and provinces
  15. 151-5825a · Credit for Vermont Higher Education Investment Plan…
  16. 151-5826 · Repealed. 2009, No. 160 (Adj. Sess.), § 51(a)(2), eff. Jan.…
  17. 151-5827 · Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989
  18. 151-5828 · Mobile home park sale; capital gain credit
  19. 151-5828a · Repealed. 1991, No. 32, § 7, eff. May 18, 1991
  20. 151-5828b · Earned income tax credit
  21. 151-5828c · Child and dependent care credit
  22. 151-5829 · Repealed. 1993, No. 210 (Adj. Sess.), § 40, eff. Jan. 1, 1994
  23. 151-5830 · Taxpayer identification numbers; credits
  24. 151-5830a · Interest tax
  25. 151-5830b · Tax credits; Entrepreneurs’ Seed Capital Fund
  26. 151-5830c · Tax credits; charitable investments in housing
  27. 151-5830d · Deferral of income taxation; combat zone duty
  28. 151-5830e · Retirement income; Social Security income
  29. 151-5830f · Vermont child tax credit
  30. 151-5830g · Vermont veteran tax credit
  31. 151-5831 · Name of tax
  32. 151-5832 · Tax on income of corporations
  33. 151-5832a · Digital business entity franchise tax
  34. 151-5833 · Allocation and apportionment of income
  35. 151-5834 · Computation of gains and losses
  36. 151-5835 · Construction of subchapter
  37. 151-5836 · Franchise tax on financial institutions
  38. 151-5837 · Repealed. 2003, No. 152 (Adj. Sess.), § 8
  39. 151-5838 · Digital business entity election
  40. 151-5841 · Requirement and rate of withholding
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