# Indiana SB 263: Child and dependent care tax credit.

Indiana SB 263, Child and dependent care tax credit., is a Second Regular Session 124th General Assembly (2026) Senate bill sponsored by J.D. Ford (Democratic); status failed, last action 2026-01-08 (First reading: referred to Committee on Tax and Fiscal Policy) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/IN-SB263-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 263
- State: Indiana
- Session: Second Regular Session 124th General Assembly (2026)
- Title: Child and dependent care tax credit.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-08
- Last action: 2026-01-08, First reading: referred to Committee on Tax and Fiscal Policy
- Sponsor: J.D. Ford (Democratic)
- Cosponsors: 0
- Subjects: tax and fiscal policy
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides a refundable child and dependent care tax credit to taxpayers whose adjusted gross income for the taxable year is not more than 250% of the federal poverty level. Provides that the credit is equal to the lesser of: (1) an amount ranging from $200 to $1,000, depending on the extent to which the taxpayer's adjusted gross income exceeds the federal poverty level; or (2) 20% of the taxpayer's employment related expenses.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: J.D. Ford (Democratic), Senate

## Actions (2)

- 2026-01-08: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2026-01-08: Authored by Senator Ford J.D. (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2026/bills/SB0263/versions/SB0263.01.INTR?format=pdf)

## Related bills

- SB 239: Various education matters. (signed)
- SB 204: Various education matters. (signed)
- SB 179: Indiana department of transportation. (signed)
- SB 185: Alcohol and tobacco matters. (signed)
- SB 80: Code publication. (signed)
- HB 1424: Farm and homestead food sales. (signed)

## Sources
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2026/bills/SB0263/versions/SB0263.01.INTR?format=pdf)

## Related
- [SB 239: Various education matters.](https://policyrisk.com/state-bill/IN-SB239-2026)
- [SB 204: Various education matters.](https://policyrisk.com/state-bill/IN-SB204-2026)
- [SB 179: Indiana department of transportation.](https://policyrisk.com/state-bill/IN-SB179-2026)
- [SB 185: Alcohol and tobacco matters.](https://policyrisk.com/state-bill/IN-SB185-2026)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2026)
- [HB 1424: Farm and homestead food sales.](https://policyrisk.com/state-bill/IN-HB1424-2026)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
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Source: PRIA, https://policyrisk.com/state-bill/IN-SB263-2026 (as of 2026-11-01).