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CARSON CITY, Nev. (AP) — A Nevada lawmaker has revived a proposal to give businesses a break on payroll taxes if they help employees pay for child care.

Sen. Pat Spearman isn’t giving up on her proposal to use tax credits to help employers afford up to $2,500 in annual daycare costs per worker.

Senate Bill 147 mirrors the North Las Vegas Democrat’s pitch that fell flat in last year’s majority-Republican Legislature. Democrats won control in November.

Democratic Sen. Julia Ratti of Sparks told lawmakers on an economic panel Thursday that the proposal’s cost has not been calculated because it’s unknown how many employers would participate.

The Department of Taxation says it would need to hire at least one person to administer such a program.


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