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United States · Bill · S

S. 3657 (118th)

Child and Dependent Care Tax Credit Enhancement Act of 2024

referredUnited States· United States Congress· EN

Introduced

24 January 2024

Last action

24 January 2024 · 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. Baldwin, Tammy [D-WI], Sen. Bennet, Michael F. [D-CO], Sen. Blumenthal, Richard [D-CT], Sen. Booker, Cory A. [D-NJ], Sen. Brown, Sherrod [D-OH], Sen. Cardin, Benjamin L. [D-MD], Sen. Cantwell, Maria [D-WA], Sen. Cortez Masto, Catherine [D-NV], Sen. Duckworth, Tammy [D-IL], Sen. Durbin, Richard J. [D-IL], Sen. Gillibrand, Kirsten E. [D-NY], Sen. Heinrich, Martin [D-NM], Sen. Hirono, Mazie K. [D-HI], Sen. King, Angus S., Jr. [I-ME], Sen. Klobuchar, Amy [D-MN], Sen. Menendez, Robert [D-NJ], Sen. Merkley, Jeff [D-OR], Sen. Murphy, Christopher [D-CT], Sen. Padilla, Alex [D-CA], Sen. Reed, Jack [D-RI], Sen. Schatz, Brian [D-HI], Sen. Shaheen, Jeanne [D-NH], Sen. Smith, Tina [D-MN], Sen. Stabenow, Debbie [D-MI], Sen. Van Hollen, Chris [D-MD], Sen. Warnock, Raphael G. [D-GA], Sen. Welch, Peter [D-VT], Sen. Whitehouse, Sheldon [D-RI], Sen. Fetterman, John [D-PA], Sen. Peters, Gary C. [D-MI], Sen. Luján, Ben Ray [D-NM]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Child and Dependent Care Tax Credit Enhancement Act of 2024 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 2024; and (5) make the credit refundable for taxpayers who have a principal residence for more than half of the taxable year.

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

Timeline

  1. 24 January 2024

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 24 January 2024

    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 · 24 January 2024

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 24 January 2024

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 24 January 2024

    Open at official source

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Sponsors

Related records

Sources

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