TO AMEND THE INDIVIDUAL INCOME TAX LAWS; AND TO CREATE AN INCOME TAX CREDIT FOR DEPENDENT CHILDREN.

House Bill 1015 proposes amendments to the individual income tax laws. The core purpose of this bill is to create a new income tax credit specifically for taxpayers who have dependent children. This credit aims to provide financial relief to families by reducing their state income tax liability. The specific details regarding the credit's value or eligibility criteria are not included in the provided text.