To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.

Summary

This bill allows a new tax credit for a taxpayer's employment-related expenses necessary to care for a dependent who has attained age 50. Employment-related expenses include (1) expenses for household services; and (2) expenses for the care of the dependent, including respite care and hospice care. The expenses must be incurred to enable the taxpayer to be gainfully employed for any period for which there are one or more dependents that qualify for the credit. The bill limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year.

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Timeline

1. 8 January 2019

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 8 January 2019

   Introduced

   Introduced in House

   Source: IntroReferral

3. 8 January 2019

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 8 January 2019 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 8 January 2019

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 8 January 2019

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 8 January 2019

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Lee, Barbara [D-CA-12] · D · Sponsor
• Rep. Wasserman Schultz, Debbie [D-FL-25] · D · Sponsor
• Rep. Wilson, Frederica S. [D-FL-24] · D · Sponsor
• · hswm00 · Standing

Related records

• related to → To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.
• related to ← To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.