House Bill 1967
116th Congress(2019-2020)
Child and Dependent Care Tax Credit Enhancement Act of 2019
Introduced
Introduced in House on Mar 28, 2019
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
1967
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No House votes have been held for this bill.
Summary
Child and Dependent Care Tax Credit Enhancement Act of 2019
This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $120,000, 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 2020; and (5) make the credit refundable.
March 28, 2019
03/28/2019
Referred to the House Committee on Ways and Means.
03/28/2019
Introduced in House
Public Record
Record Updated
Nov 1, 2022 6:47:27 PM