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United States · Bill · S

S. 271 (117th)

Child and Dependent Care Tax Credit Enhancement Act of 2021

referredUnited States· United States Congress· EN

Introduced

8 February 2021

Last action

8 February 2021 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Casey, Robert P., Jr. [D-PA], Sen. Wyden, Ron [D-OR], Sen. Murray, Patty [D-WA], Sen. Menendez, Robert [D-NJ], Sen. Cardin, Benjamin L. [D-MD], Sen. Brown, Sherrod [D-OH], Sen. Bennet, Michael F. [D-CO], Sen. Whitehouse, Sheldon [D-RI], Sen. Hassan, Margaret Wood [D-NH], Sen. Cortez Masto, Catherine [D-NV], Sen. Stabenow, Debbie [D-MI], Sen. Cantwell, Maria [D-WA], Sen. Smith, Tina [D-MN], Sen. Blumenthal, Richard [D-CT], Sen. Murphy, Christopher [D-CT], Sen. Durbin, Richard J. [D-IL], Sen. Hirono, Mazie K. [D-HI], Sen. Leahy, Patrick J. [D-VT], Sen. Klobuchar, Amy [D-MN], Sen. Booker, Cory A. [D-NJ], Sen. Reed, Jack [D-RI], Sen. Baldwin, Tammy [D-WI], Sen. Gillibrand, Kirsten E. [D-NY], Sen. Heinrich, Martin [D-NM], Sen. Merkley, Jeff [D-OR], Sen. Van Hollen, Chris [D-MD], Sen. Duckworth, Tammy [D-IL], Sen. Luján, Ben Ray [D-NM], Sen. Schumer, Charles E. [D-NY], Sen. Peters, Gary C. [D-MI], Sen. Rosen, Jacky [D-NV], Sen. Padilla, Alex [D-CA], Sen. Schatz, Brian [D-HI], Sen. King, Angus S., Jr. [I-ME]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Child and Dependent Care Tax Credit Enhancement Act of 2021 This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $400,000, the adjusted gross income threshold level above which the credit is incrementally reduced; (2) increase the dollar limits on the allowable amount of the credit; (3) specify rules for married couples filing separate returns; (4) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2022; and (5) make the credit refundable.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 8 February 2021

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 8 February 2021

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 8 February 2021

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 8 February 2021

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 8 February 2021

    Open at official source

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Sponsors

Related records

Sources

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