Section 1 makes legislative findings and declarations concerning
the treatment of taxpayers filing individually versus those filing jointly and clarifies that the intent of the bill is to eliminate barriers to certain tax credits and deductions for married individuals. Section 2 increases the maximum amount of the wildfire
mitigation measures tax deduction from $2,500 to $5,000 for married taxpayers who file a joint income tax return. Section 3 increases the qualifying maximum gross adjusted
income threshold for the child care expense tax credit from $60,000 to $120,000 for married taxpayers who file a joint income tax return. Section 4 raises the qualifying maximum income threshold for the
low-income child care expense tax credit from $25,000 to $50,000 for married taxpayers who file a joint income tax return.
