A bill to amend the Internal Revenue Code of 1954 to modify 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.

referredUnited States· United States Congress· EN

Introduced

30 April 1985

Last action

—

Status

Referred to House Committee on Ways and Means.

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.

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Documents

1 official file

Introduced in House
summary · EN · 30 April 1985
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/99th-congress/house-bill/2272
Open data entity: https://api.congress.gov/v3/bill/99/hr/2272