S. 3657 · 118th Congress
Child and Dependent Care Tax Credit Enhancement Act of 2024
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Never voted on. It didn't reach a floor vote before the 118th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
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CaseySponsor33 cosponsors · 32 D, 1 I
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Brown
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Baldwin
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Bennet
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Blumenthal
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Booker
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Cantwell
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Cardin
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Cortez Masto
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Durbin
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Duckworth
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Gillibrand
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Hirono
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Heinrich
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Klobuchar
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King
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Menendez
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Murray
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Murphy
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Merkley
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Padilla
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Reed
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Stabenow
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Shaheen
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Schatz
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Smith
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Van Hollen
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Wyden
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Warnock
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Welch
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Whitehouse
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Fetterman
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Peters
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Luján30 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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…
What it does: CRS summary · Introduced in Senate · Jan 24, 2024
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Child and Dependent Care Tax Credit Enhancement Act of 2024
Latest action (Jan 24, 2024): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Jan 24, 2024
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.