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United States · Bill · HR

H.R. 2527 (99th)

A bill to amend the Internal Revenue Code of 1954 to increase the amount of the credit for dependent care expenses, to make such credit refundable, and to provide that certain respite care expenses are eligible for such credit.

referredUnited States· United States Congress· EN

Introduced

15 May 1985

Last action

15 May 1985 · Introduced

Status

Referred to House Committee on Ways and Means.

Sponsors

Sen. Snowe, Olympia J. [R-ME], Rep. Conte, Silvio O. [R-MA-1], Rep. Fazio, Vic [D-CA-3], Rep. Edgar, Robert W. [D-PA-7], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Kaptur, Marcy [D-OH-9], Rep. Studds, Gerry E. [D-MA-10], Rep. Conyers, John, Jr. [D-MI-13], Rep. Yates, Sidney R. [D-IL-9], Rep. Rodino, Peter W., Jr. [D-NJ-10], Rep. Oberstar, James L. [D-MN-8], Rep. Hayes, Charles A. [D-IL-1], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Wolpe, Howard E. [D-MI-3], Rep. Roe, Robert A. [D-NJ-8], Rep. Berman, Howard L. [D-CA-28], Rescom. Fuster, Jamie B. [D-PR-At Large], Rep. Stokes, Louis [D-OH-11], Rep. Kastenmeier, Robert W. [D-WI-2], Rep. Walgren, Doug [D-PA-18], Rep. Bentley, Helen Delich [R-MD-2], Rep. Dornan, Robert K. [R-CA-46], Rep. Roybal, Edward R. [D-CA-25], Rep. Howard, James J. [D-NJ-3], Rep. Burton, Sala [D-CA-5], Rep. Martinez, Matthew G. [D-CA-31], Rep. Moody, Jim [D-WI-5], Rep. Collins, Cardiss [D-IL-7], Rep. Savage, Gus [D-IL-2], Rep. Towns, Edolphus [D-NY-10], Rep. Wortley, George C. [R-NY-27], Rep. Gingrich, Newt [R-GA-6], Rep. Frank, Barney [D-MA-4], Rep. Johnson, Nancy L. [R-CT-5], Rep. Traficant, James A., Jr. [D-OH-17], Rep. Crockett, George W., Jr. [D-MI-13], Rep. Hendon, Bill [R-NC-11], Rep. McKernan, John R., Jr. [R-ME-1]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceView documentsShare

Summary

Amends the Internal Revenue Code to allow a refundable income tax credit for: (1) employment related dependent care expenses, plus (2) expenses for the respite care of a dependent. Sets the amount of such credit at 50 percent of the sum of such expenses. Reduces such percentage (but not below 20 percent) by one percent for each full $1,000 amount by which the taxpayer's adjusted gross income exceeds $11,000. Provides for cost-of-living adjustments to such adjusted gross income amount. Limits the amount of employment-related expenses and respite care expenses which may be taken into account for purposes of such credit. Allows such credit for expenses incurred for the care of: (1) a dependent of the taxpayer who is under the age of 15; (2) a dependent of the taxpayer who is physically or mentally incapable of caring for himself; or (3) a spouse who is incapable of caring for himself. Repeals present provisions relating to the income tax credit for dependent care expenses necessary for gainful employment.

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

Timeline

  1. 15 May 1985

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 15 May 1985

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 15 May 1985

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

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Sponsors

Related records

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Sources

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