I need help finishing my state return. What is form Sch ELC

[BMcCalpin · Accepted solution]

If you are filing a District of Columbia return, Schedule ELC is for the Early Learning Credit. The District says this about it:

"The District of Columbia Early Learning Tax Credit (ELC) is a refundable income tax credit that was enacted in the Fiscal Year 2019 Budget Support Act, effective October 30, 2018 (D.C. Law 22-0168) and is codified in D.C. Official Code § 47-1806.15. ELC is available to taxpayers based on the amount of eligible child care expenses paid by the taxpayer, up to $1,000, per eligible child. The ELC currently is only available for tax year 2018."

NOTE for 2020 and beyond

"Formerly known as the Early Learning Tax Credit, the District of Columbia Keep Child Care Affordable... "

[Edited 3/20/2020 3:56 pm CDT - updated for 2020]