A BILL TO BE ENTITLED
AN ACT to increase the child care expenses tax credit.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑151.11(a1) reads as rewritten:
"(a1)	Applicable Percentage. – For employment‑related expenses that are incurred only with respect to one or more dependents who are seven years old or older and are not physically or mentally incapable of caring for themselves, the applicable percentage is the appropriate percentage in the column labeled "Percentage A" in the table below, based on the taxpayer's adjusted gross income determined under the Code. For employment‑related expenses with respect to any other qualifying individual, the applicable percentage is the appropriate percentage in the column labeled "Percentage B" in the table below, based on the taxpayer's adjusted gross income determined under the Code.
Filing Status	Adjusted Gross	Percentage A	Percentage B
Income

Head of	Up to $20,000	12%	15%
Household
Over $20,000
up to $32,000	11%	
		13.5%

Over $32,000	10%	12%

Surviving
Spouse or
Joint Return	Up to $25,000	12%	15%

Over $25,000
up to $40,000	11%	
		13.5%

Over $40,000	10%	12%

Single	Up to $15,000	12%	15%

Over $15,000
up to $24,000	11%	
		13.5%

Over $24,000	10%	12%

Married
Filing
Separately	Up to $12,500	12%	15%

Over $12,500
up to $20,000	11%	
		13.5%

Over $20,000	10%	12%"
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2010.