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H.R.3282 / 106th Congress

To amend the Internal Revenue Code of 1986 to make the dependent care credit refundable, and for other purposes.

Referred to the House Committee on Ways and Means.

Official summary

Version 00 · Introduced in House · Nov 9, 1999

Repeals the Internal Revenue Code's nonrefundable income tax credit for employment-related dependent care expenses, replacing it with a corresponding refundable 50 percent credit, reduced (but not below 20 percent) as the taxpayer's adjusted gross income exceeds $30,000 (adjusted for inflation). Includes within the scope of the new credit up to $2,400 ($4,800 in the case of two or more qualifying individuals) of respite care expenses incurred in the care of: (1) a dependent of the taxpayer who is under the age of 13 years old; (2) a dependent who is physically or mentally incapable of self-care; or (3) a spouse who is physically or mentally incapable of self-care.

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Who introduced it

Rep. Morella, Constance A. [R-MD-8] · R–MD

Committees

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

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

    2. Introduced in House

    3. Introduced in House

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    Related bills identified by Congress.gov

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    Source last updated: Jan 2, 2025. Consult Congress.gov for the current record.

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