A bill to amend the Internal Revenue Code of 1954 to increase the amount of the expenses for household and dependent care services necessary for gainful employment which may be taken into account for computing a tax credit, and to include certain organizations providing dependent care within the definition of tax-exempt organization under such Code.

referredUnited States· United States Congress· EN

Introduced

9 March 1983

Last action

9 March 1983 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Rep. Conable, Barber B., Jr. [R-NY-35], Sen. Mikulski, Barbara A. [D-MD], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Shannon, James M. [D-MA-5], Rep. Downey, Thomas J. [D-NY-2], Rep. Johnson, Nancy L. [R-CT-6], Rep. Fiedler, Bobbi [R-CA-21], Rep. Marriott, David Daniel [R-UT-2], Rep. Lantos, Tom [D-CA-11], Rescom. Corrada, Baltasar [I-PR-At Large], Rep. Lehman, William [D-FL-13], Rep. LaFalce, John J. [D-NY-36], Rep. Clinger, William F., Jr. [R-PA-23], Rep. Oakar, Mary Rose [D-OH-20], Rep. Heftel, Cecil [D-HI-1], Rep. Chandler, Rod D. [R-WA-8], Rep. Evans, Cooper [R-IA-3], Rep. Holt, Marjorie S. [R-MD-4], Rep. Leland, Mickey [D-TX-18], Rep. Snowe, Olympia J. [R-ME-2], Rep. Neal, Stephen L. [D-NC-5], Rep. Patterson, Jerry M. [D-CA-38], Rep. Britt, Robin [D-NC-6], Rep. Burton, Sala [D-CA-5], Rep. Schneider, Claudine [R-RI-2], Rep. Wheat, Alan [D-MO-5], Rep. Stangeland, Arlan [R-MN-7], Rep. Bereuter, Doug [R-NE-1], Rep. Berman, Howard L. [D-CA-26], Rep. Coughlin, Lawrence [R-PA-13], Rep. Craig, Larry E. [R-ID-1], Rep. Gunderson, Steve [R-WI-3], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Obey, David R. [D-WI-7], Rep. Robinson, J. Kenneth [R-VA-7], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Hartnett, Thomas F. [R-SC-1], Rep. Kemp, Jack [R-NY-38], Rep. Martin, Lynn M. [R-IL-16], Rep. Wolf, Frank R. [R-VA-10], Rep. DeWine, Mike [R-OH-7], Rep. Gregg, Judd [R-NH-2], Rep. Pashayan, Charles, Jr. [R-CA-17], Rep. Tauke, Thomas Joseph [R-IA-2], Rep. Yates, Sidney R. [D-IL-9], Rep. Hall, Katie [D-IN-1], Rep. McGrath, Raymond J. [R-NY-5], Rep. Bateman, Herbert H. [R-VA-1]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official source View documents Share

Summary

Amends the Internal Revenue Code to increase the income tax credit for child care expenses from a maximum of 30 percent to a maximum of 50 percent of such expenses. Reduces such percentage by one percent for each full $1,000 by which the taxpayer's adjusted gross income exceeds $10,000. Grants tax-exempt status to organizations which provide nonresidential dependent care services to the general public for purposes of enabling individuals to maintain employment.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

9 March 1983
Introduced
Referred to House Committee on Ways and Means.
Source: IntroReferral
9 March 1983
Introduced
Introduced in House
Source: IntroReferral
9 March 1983
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 9 March 1983
Open at official source

Related records

related to ← A bill to amend the Internal Revenue Code of 1954 to increase the amount of the expenses for household and dependent care services necessary for gainful employment which may be taken into account for computing a tax credit, and to include certain organizations providing dependent care within the definition of tax-exempt organization under such Code.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/98th-congress/house-bill/1991
Open data entity: https://api.congress.gov/v3/bill/98/hr/1991
us · 98-hr-1991 · source updated 7 February 2024