A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit against tax with respect to education and training of developmentally disabled children.

Summary

Amends the Internal Revenue Code to allow a tax credit for up to $3,000 of the amount paid or incurred by the taxpayer during the taxable year for qualified child disability expenses for services and equipment related to education and training of a child of the taxpayer with a developmental disability, including behavioral therapy, speech therapy, occupational therapy, physical therapy, auditory therapy, assistive communication technology, and other related services. Phases out the credit by $500 increments per $1,000 of modified adjusted gross income over $150,000.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 28 June 2001

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 28 June 2001

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 28 June 2001

  Open at official source

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