S. 598 · 115th Congress
A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care…
Full title
A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.
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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
GillibrandSponsor1 cosponsor · 1 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physically or mentally incapable of self-care (qualifying child).
What it does: CRS summary · Introduced in Senate · Mar 9, 2017
This bill amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physically or mentally incapable of self-care (qualifying child). The deduction is subject to annual limits of $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. The bill allows an annual inflation adjustment to such amounts for taxable years beginning after 2017.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.
Latest action (Mar 9, 2017): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Mar 9, 2017
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.