Ryan runs a manufacturing business employing several people with young children. These employees require daycare as both parents work. He dicided that, in order to make it easier for his employees to come to work each day, he would allocate some of the unused space in his manufacturing facility to a childcare facility. In 2018, he incurred $20,000 in qualified childcare facility expenditures. He had no qualified childcare resource and referral expenditures and had no pass-though credits. What is Ryan's credit for 2018?
A. $20,000
B. $2,000
C. $10,000
D. $5,000
The correct answer is 正解は、[D. $5,000]
雇用主提供チャイルドケア税額控除 (employer-provided childcare credit) は年間$150,000を上限として当該費用の25%を控除可。
$20,000 x 25% = $5,000
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