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United States · Bill · HR

H.R. 373 (106th)

To amend the Internal Revenue Code of 1986 to allow all taxpayers who maintain households with dependents a credit for dependents.

referredUnited States· United States Congress· EN

Introduced

19 January 1999

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 February 2024

Summary

Amends the Internal Revenue Code with respect to the household and dependent care services credit to: (1) eliminate the employment-related requirement; (2) increase the credit percentage; (3) change the qualifying age of dependents who are not physically or mentally incapable from under 13 to under 7 years old; and (4) revise allowable amounts considered for credit calculation.

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Documents

3 official files

Introduced in House (text)

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