H.R. 1369 · 111th Congress
To amend the Internal Revenue Code of 1986 to expand and improve the dependent care tax credit.
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Never voted on. It didn't reach a floor vote before the 111th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
No cosponsors.
Amends the Internal Revenue Code to: (1) increase the dollar limitation on employment-related expenses that qualify for the tax credit for expenses for household and dependent care services necessary for gainful employment (dependent care tax credit); (2) repeal the requirement that a disabled dependent and the taxpayer share the same residence to qualify…
What it does: CRS summary · Introduced in House · Mar 5, 2009
Amends the Internal Revenue Code to: (1) increase the dollar limitation on employment-related expenses that qualify for the tax credit for expenses for household and dependent care services necessary for gainful employment (dependent care tax credit); (2) repeal the requirement that a disabled dependent and the taxpayer share the same residence to qualify for such credit; (3) require the Secretary of the Treasury to prescribe regulations to qualify retirees for such credit; and (4) make such credit refundable.
Makes permanent the increases in the dependent care tax credit enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to expand and improve the dependent care tax credit.
Latest action (Mar 5, 2009): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Mar 5, 2009
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.