To amend the Internal Revenue Code of 1986 to make the dependent care credit refundable, and for other purposes.

Summary

Repeals the Internal Revenue Code's nonrefundable income tax credit for employment-related dependent care expenses, replacing it with a corresponding refundable 50 percent credit, reduced (but not below 20 percent) as the taxpayer's adjusted gross income exceeds $30,000 (adjusted for inflation). Includes within the scope of the new credit up to $4,000 ($8,000 in the case of two or more qualifying individuals) of respite care expenses incurred in the care of: (1) a dependent of the taxpayer who is under the age of 13 years old; (2) a dependent who is physically or mentally incapable of self-care; or (3) a spouse who is physically or mentally incapable of self-care.

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Timeline

1. 17 November 1999

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 17 November 1999

   Introduced

   Introduced in House

   Source: IntroReferral

3. 17 November 1999

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 17 November 1999 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 17 November 1999

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 17 November 1999

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 17 November 1999

  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. Morella, Constance A. [R-MD-8] · R · Sponsor
• Rep. Allen, Thomas H. [D-ME-1] · D · Sponsor
• Rep. Hinojosa, Ruben [D-TX-15] · D · Cosponsor
• Rep. Lampson, Nick [D-TX-22] · D · Cosponsor
• · hswm00 · Standing

Related records

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