PlainBillCongress, translated.Legislation. Context. Public interest.
H.R.253 / 107th Congress

Tax Relief For Families With Children Act

Sponsor introductory remarks on measure. (CR E80)

Official summary

Version 00 · Introduced in House · Jan 30, 2001

Tax Relief For Families With Children Act - Amends the Internal Revenue Code with respect to the dependent care tax credit to: (1) increase the dollar limit on creditable employment-related expenses; (2) increase the percentage of employment-related expenses; and (3) include transportation costs and costs of educational programs.Increases the child care credit to $900.Increases the dollar limit for dependent care services, and allows payments for infant care, including stay-at-home care. Allows carryovers of certain unused dependent care assistance to later taxable years. Allows payments to certain related individuals for routine care.Allows a taxpayer to elect either the dependent care tax credit, the child tax credit, or the dependent care assistance program exclusion for each dependent, but only one of such tax benefits.Revises the home office deduction to include the use of the office for dependent care.Amends title IV part D (Child Support and Establishment of Paternity) of the Social Security Act to require child support orders to include an equitable division between the custodial and noncustodial parents of any costs of providing child care services in any case where the custodial parent is employed or is actively seeking employment.Title II: Encouraging Business Involvement in Child Care - Amends the Internal Revenue Code to allow an employer-provided child care credit equal to 40 percent of an employer's qualified child care expenditures to: (1) acquire, construct, rehabilitate, or expand property for, or operate a qualified child care facility for employees; or (2) contract with a qualified child care facility to provide child care services to employees.(Sec. 202) Revises the business charitable deduction for contributions of scientific property used for research to include contributions of scientific equipment, computer technology and equipment, and other services to child care providers and to elementary and secondary schools.

Read the summary on Congress.gov
PlainBill analysis is coming later. This page presents official source data. We have not yet published a PlainBill explanation for this bill.

Who introduced it

Rep. Gilman, Benjamin A. [R-NY-20] · R–NY

Committees

  • Ways and Means Committee
3 cosponsorship records, including any withdrawals

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

  1. Sponsor introductory remarks on measure. (CR E80)

  2. Referred to the House Committee on Ways and Means.

  3. Introduced in House

  4. Introduced in House

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Aug 19, 2025. Consult Congress.gov for the current record.

Explore the bill from different angles

Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.

Neutral evidence review

Objective

Analyze H.R.253 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

View full prompt & sources
Fairness and public impact

Progressive lens

Examine H.R.253 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources
Institutions and government scope

Conservative lens

Examine H.R.253 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources
Individual rights and government power

Liberty lens

Examine H.R.253 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources