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United States · Bill · HR

H.R. 5281 (103rd)

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

7 October 1994

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 to replace the current dependent care credit with a credit for households with young children and for employment-related expenses for disabled dependents. Lowers the age for a qualifying individual from 13 years to 5 years and includes an additional amount for each such individual in determining such credit.

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Documents

3 official files

Introduced in House (text)

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Sources

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