To amend the Internal Revenue Code of 1986 to expand and improve the dependent care tax credit.
Referred to the House Committee on Ways and Means.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Mar 14, 2008
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.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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