A bill to amend the Internal Revenue Code of 1986 to expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit.

3.0.0 1290 2023-01-11T13:18:36Z 2023-01-11T13:18:36Z Senate S S 2009-06-18 111 ssfi00 Finance Committee Senate Standing Referred to 2009-06-18T18:03:31Z 2009-06-18 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2009-06-18 Introduced in Senate IntroReferral 10000 9 Library of Congress G000555 Sen. Gillibrand, Kirsten E. [D-NY] Kirsten Gillibrand D NY E. N Taxation Child care and development Higher education Income tax credits Taxation

00 2009-06-18 Introduced in Senate 2009-07-16T20:53:45Z Amends the Internal Revenue Code to allow taxpayers who are part-time students to claim the tax credit for dependent care expenses (currently, only full-time students may claim such credit).

]]>

A bill to amend the Internal Revenue Code of 1986 to expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit. Display Title A bill to amend the Internal Revenue Code of 1986 to expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit. Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit. Introduced in Senate IS Introduced in Senate 2009-06-18T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111s1290is/xml/BILLS-111s1290is.xml 2009-06-18 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.