To amend the Internal Revenue Code of 1986 to expand and improve the dependent care tax credit.

Summary

Amends the Internal Revenue Code to: (1) increase the dollar limitation on employment-related expenses that qualify for the tax credit for expenses for household and dependent care services necessary for gainful employment (dependent care tax credit); (2) repeal the requirement that a disabled dependent and the taxpayer share the same residence to qualify for such credit; (3) require the Secretary of the Treasury to prescribe regulations to qualify retirees for such credit; and (4) make such credit refundable. Makes permanent the increases in the dependent care tax credit enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 5 March 2009

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• Introduced in House (PDF)

  Introduced in House · EN · 5 March 2009

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 5 March 2009

  Open at official source

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