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United States · Bill · HR

H.R. 419 (106th)

To amend the Internal Revenue Code of 1986 to provide a tax credit to all families with young children, and for other purposes.

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 April 2025

Summary

Revises Internal Revenue Code provisions concerning the credit for expenses necessary for household and dependent care services necessary for gainful employment to make the credit available with respect to all children under the age of five, whether or not there are employment related expenses. (Currently, the credit is available with respect to children under the age of 13, but only if there are employment related expenses.)

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Documents

3 official files

Introduced in House (text)

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