Form It-Ccc100 - Tax Credit For Cost Of Qualified Child Care Property
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3IT-CCC100 (1/10)
Department of Revenue
Income Tax Division
Tax Credit For Cost Of Qualified Child Care Property
Section 48-7-40.6(d) of the Georgia Code provides for a tax credit based on the acquisition of qualified child care
property. Qualified Child Care Property (QCCP) includes, but is not limited to, amounts expended on land
acquisition, improvements, buildings, building improvements, furniture, fixtures and equipment purchased or
acquired or placed in service after July 1, 1999 for use exclusively in the construction, expansion, improvement, or
operation of an employer provided child care facility. The facility must be licensed or commissioned by the Georgia
Department of Human Resources or approved by any successor agency having regulatory authority over child care
services. Also, 95% of the children who use the facility must be children of the employees of the taxpayer and other
employers if the child care property is owned jointly by more than one employer.
Name of Taxpayer Claiming Credit
Contact Person
Federal Employer Identification Number
Phone Number
Street Address
City, State and Zip Code
Tax Year
Address of Facility
Type of Business:
Sole Proprietor
S Corporation
Partnership/LLC
C Corporation ? Other(Specify)____________________
Name of Child Care Provider
FEI Number of Provider
Address of Provider
Has credit also been claimed on IT-CCC75 for the Cost of Operations Credit?
Instructions:
If this credit is from a facility which is jointly owned by more than one employer then each employer should
complete an ITCCC-100 showing their proportionate share of participation in Section 1 below. Also below show #
of your employees children and # of others children attending. In the case of a pass through entity (S-Corp., LLC
etc.), the shareholders receive a share of this credit based on their year ending profit/loss percentage.
Section 1 Please describe child care facility (Size, Avg. Number of children, Jointly owned, etc.):
Section 2 List Qualified child care property acquired during taxable year:
Date Acquired
Description
Cost
Total
A taxpayer who claims the tax credit provided for with respect to QCCP, must increase Georgia taxable income by any depreciation
deductions attributable to such property to the extent such deductions are used in determining federal taxable income.
If depreciation is not claimed for such property (except that depreciation is not required for any land that is qualified child care property), then the
property will be ineligible for this credit but may qualify under the Cost of Operations Credit on Form IT-CCC75.
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