<?xml version="1.0" encoding="utf-8" standalone="no"?>
<billStatus>
  <version>3.0.0</version>
  <bill>
    <number>3740</number>
    <updateDate>2023-01-11T13:23:36Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:23:36Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2013-12-12</introducedDate>
    <congress>113</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Ms. EDWARDS:H.R. 3740.Congress has the power to enact this legislation pursuantto the following:Article I., Section 1.All legislative Powers herein granted shall be vested in aCongress of the United States, which shall consist of aSenate and House of Representatives.[Page H8110]</pre>]]></constitutionalAuthorityStatementText>
    <committees>
      <item>
        <systemCode>hswm00</systemCode>
        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred to</name>
            <date>2013-12-12T15:07:50Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <actions>
      <item>
        <actionDate>2013-12-12</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
        <sourceSystem>
          <code>2</code>
          <name>House floor actions</name>
        </sourceSystem>
        <committees>
          <item>
            <systemCode>hswm00</systemCode>
            <name>Ways and Means Committee</name>
          </item>
        </committees>
      </item>
      <item>
        <actionDate>2013-12-12</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>Intro-H</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
      <item>
        <actionDate>2013-12-12</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>1000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
    </actions>
    <sponsors>
      <item>
        <bioguideId>E000290</bioguideId>
        <fullName>Rep. Edwards, Donna F. [D-MD-4]</fullName>
        <firstName>Donna</firstName>
        <lastName>Edwards</lastName>
        <party>D</party>
        <state>MD</state>
        <middleName>F.</middleName>
        <district>4</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>C000714</bioguideId>
        <fullName>Rep. Conyers, John, Jr. [D-MI-13]</fullName>
        <firstName>JOHN</firstName>
        <lastName>CONYERS</lastName>
        <party>D</party>
        <state>MI</state>
        <district>13</district>
        <sponsorshipDate>2013-12-12</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000216</bioguideId>
        <fullName>Rep. DeLauro, Rosa L. [D-CT-3]</fullName>
        <firstName>ROSA</firstName>
        <lastName>DELAURO</lastName>
        <party>D</party>
        <state>CT</state>
        <district>3</district>
        <sponsorshipDate>2013-12-12</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>R000576</bioguideId>
        <fullName>Rep. Ruppersberger, C. A. Dutch [D-MD-2]</fullName>
        <firstName>C. A.</firstName>
        <lastName>Ruppersberger</lastName>
        <party>D</party>
        <state>MD</state>
        <middleName>Dutch</middleName>
        <district>2</district>
        <sponsorshipDate>2013-12-12</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M001163</bioguideId>
        <fullName>Rep. Matsui, Doris O. [D-CA-6]</fullName>
        <firstName>Doris</firstName>
        <lastName>Matsui</lastName>
        <party>D</party>
        <state>CA</state>
        <middleName>O.</middleName>
        <district>6</district>
        <sponsorshipDate>2013-12-12</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M001188</bioguideId>
        <fullName>Rep. Meng, Grace [D-NY-6]</fullName>
        <firstName>Grace</firstName>
        <lastName>Meng</lastName>
        <party>D</party>
        <state>NY</state>
        <district>6</district>
        <sponsorshipDate>2013-12-12</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001066</bioguideId>
        <fullName>Rep. Castor, Kathy [D-FL-14]</fullName>
        <firstName>Kathy</firstName>
        <lastName>Castor</lastName>
        <party>D</party>
        <state>FL</state>
        <district>14</district>
        <sponsorshipDate>2014-01-13</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C000380</bioguideId>
        <fullName>Del. Christensen, Donna M. [D-VI-At Large]</fullName>
        <firstName>DONNA</firstName>
        <lastName>CHRISTENSEN</lastName>
        <party>D</party>
        <state>VI</state>
        <middleName>M.</middleName>
        <district>0</district>
        <sponsorshipDate>2014-01-15</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>N000147</bioguideId>
        <fullName>Del. Norton, Eleanor Holmes [D-DC-At Large]</fullName>
        <firstName>ELEANOR</firstName>
        <lastName>NORTON</lastName>
        <party>D</party>
        <state>DC</state>
        <middleName>HOLMES</middleName>
        <district>0</district>
        <sponsorshipDate>2014-01-27</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>J000032</bioguideId>
        <fullName>Rep. Jackson Lee, Sheila [D-TX-18]</fullName>
        <firstName>SHEILA</firstName>
        <lastName>JACKSON LEE</lastName>
        <party>D</party>
        <state>TX</state>
        <district>18</district>
        <sponsorshipDate>2014-01-28</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>E000292</bioguideId>
        <fullName>Rep. Enyart, William L. [D-IL-12]</fullName>
        <firstName>William</firstName>
        <lastName>Enyart</lastName>
        <party>D</party>
        <state>IL</state>
        <middleName>L.</middleName>
        <district>12</district>
        <sponsorshipDate>2014-02-03</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001036</bioguideId>
        <fullName>Rep. Capps, Lois [D-CA-24]</fullName>
        <firstName>LOIS</firstName>
        <lastName>CAPPS</lastName>
        <party>D</party>
        <state>CA</state>
        <district>24</district>
        <sponsorshipDate>2014-02-03</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M000312</bioguideId>
        <fullName>Rep. McGovern, James P. [D-MA-2]</fullName>
        <firstName>JAMES</firstName>
        <lastName>MCGOVERN</lastName>
        <party>D</party>
        <state>MA</state>
        <middleName>P.</middleName>
        <district>2</district>
        <sponsorshipDate>2014-02-10</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000620</bioguideId>
        <fullName>Rep. Delaney, John K. [D-MD-6]</fullName>
        <firstName>John</firstName>
        <lastName>Delaney</lastName>
        <party>D</party>
        <state>MD</state>
        <middleName>K.</middleName>
        <district>6</district>
        <sponsorshipDate>2014-02-11</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>P000607</bioguideId>
        <fullName>Rep. Pocan, Mark [D-WI-2]</fullName>
        <firstName>Mark</firstName>
        <lastName>Pocan</lastName>
        <party>D</party>
        <state>WI</state>
        <district>2</district>
        <sponsorshipDate>2014-02-28</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>N000187</bioguideId>
        <fullName>Rep. Negrete McLeod, Gloria [D-CA-35]</fullName>
        <firstName>Gloria</firstName>
        <lastName>Negrete McLeod</lastName>
        <party>D</party>
        <state>CA</state>
        <district>35</district>
        <sponsorshipDate>2014-02-28</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001068</bioguideId>
        <fullName>Rep. Cohen, Steve [D-TN-9]</fullName>
        <firstName>Steve</firstName>
        <lastName>Cohen</lastName>
        <party>D</party>
        <state>TN</state>
        <district>9</district>
        <sponsorshipDate>2014-03-04</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M001166</bioguideId>
        <fullName>Rep. McNerney, Jerry [D-CA-9]</fullName>
        <firstName>Jerry</firstName>
        <lastName>McNerney</lastName>
        <party>D</party>
        <state>CA</state>
        <district>9</district>
        <sponsorshipDate>2014-03-06</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000551</bioguideId>
        <fullName>Rep. Lee, Barbara [D-CA-13]</fullName>
        <firstName>BARBARA</firstName>
        <lastName>LEE</lastName>
        <party>D</party>
        <state>CA</state>
        <district>13</district>
        <sponsorshipDate>2014-03-14</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M001160</bioguideId>
        <fullName>Rep. Moore, Gwen [D-WI-4]</fullName>
        <firstName>Gwen</firstName>
        <lastName>Moore</lastName>
        <party>D</party>
        <state>WI</state>
        <district>4</district>
        <sponsorshipDate>2014-03-14</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C001067</bioguideId>
        <fullName>Rep. Clarke, Yvette D. [D-NY-9]</fullName>
        <firstName>Yvette</firstName>
        <lastName>Clarke</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>D.</middleName>
        <district>9</district>
        <sponsorshipDate>2014-03-14</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>P000597</bioguideId>
        <fullName>Rep. Pingree, Chellie [D-ME-1]</fullName>
        <firstName>Chellie</firstName>
        <lastName>Pingree</lastName>
        <party>D</party>
        <state>ME</state>
        <district>1</district>
        <sponsorshipDate>2014-03-14</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000399</bioguideId>
        <fullName>Rep. Doggett, Lloyd [D-TX-35]</fullName>
        <firstName>LLOYD</firstName>
        <lastName>DOGGETT</lastName>
        <party>D</party>
        <state>TX</state>
        <district>35</district>
        <sponsorshipDate>2014-03-14</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001175</bioguideId>
        <fullName>Rep. Speier, Jackie [D-CA-14]</fullName>
        <firstName>Jackie</firstName>
        <lastName>Speier</lastName>
        <party>D</party>
        <state>CA</state>
        <district>14</district>
        <sponsorshipDate>2014-03-14</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>E000215</bioguideId>
        <fullName>Rep. Eshoo, Anna G. [D-CA-18]</fullName>
        <firstName>ANNA</firstName>
        <lastName>ESHOO</lastName>
        <party>D</party>
        <state>CA</state>
        <middleName>G.</middleName>
        <district>18</district>
        <sponsorshipDate>2014-03-14</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M001143</bioguideId>
        <fullName>Rep. McCollum, Betty [D-MN-4]</fullName>
        <firstName>BETTY</firstName>
        <lastName>MCCOLLUM</lastName>
        <party>D</party>
        <state>MN</state>
        <district>4</district>
        <sponsorshipDate>2014-03-14</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>F000455</bioguideId>
        <fullName>Rep. Fudge, Marcia L. [D-OH-11]</fullName>
        <firstName>Marcia</firstName>
        <lastName>Fudge</lastName>
        <party>D</party>
        <state>OH</state>
        <middleName>L.</middleName>
        <district>11</district>
        <sponsorshipDate>2014-03-24</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>W000797</bioguideId>
        <fullName>Rep. Wasserman Schultz, Debbie [D-FL-23]</fullName>
        <firstName>Debbie</firstName>
        <lastName>Wasserman Schultz</lastName>
        <party>D</party>
        <state>FL</state>
        <district>23</district>
        <sponsorshipDate>2014-03-24</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S000480</bioguideId>
        <fullName>Rep. Slaughter, Louise McIntosh [D-NY-25]</fullName>
        <firstName>LOUISE</firstName>
        <lastName>SLAUGHTER</lastName>
        <party>D</party>
        <state>NY</state>
        <middleName>M.</middleName>
        <district>25</district>
        <sponsorshipDate>2014-03-24</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001287</bioguideId>
        <fullName>Rep. Bera, Ami [D-CA-7]</fullName>
        <firstName>Ami</firstName>
        <lastName>Bera</lastName>
        <party>D</party>
        <state>CA</state>
        <district>7</district>
        <sponsorshipDate>2014-03-24</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001145</bioguideId>
        <fullName>Rep. Schakowsky, Janice D. [D-IL-9]</fullName>
        <firstName>JANICE</firstName>
        <lastName>SCHAKOWSKY</lastName>
        <party>D</party>
        <state>IL</state>
        <middleName>D.</middleName>
        <district>9</district>
        <sponsorshipDate>2014-04-01</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>S001191</bioguideId>
        <fullName>Rep. Sinema, Kyrsten [D-AZ-9]</fullName>
        <firstName>Kyrsten</firstName>
        <lastName>Sinema</lastName>
        <party>D</party>
        <state>AZ</state>
        <district>9</district>
        <sponsorshipDate>2014-04-01</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M000404</bioguideId>
        <fullName>Rep. McDermott, Jim [D-WA-7]</fullName>
        <firstName>JIM</firstName>
        <lastName>MCDERMOTT</lastName>
        <party>D</party>
        <state>WA</state>
        <district>7</district>
        <sponsorshipDate>2014-04-03</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M000725</bioguideId>
        <fullName>Rep. Miller, George [D-CA-11]</fullName>
        <firstName>GEORGE</firstName>
        <lastName>MILLER</lastName>
        <party>D</party>
        <state>CA</state>
        <district>11</district>
        <sponsorshipDate>2014-04-04</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001286</bioguideId>
        <fullName>Rep. Bustos, Cheri [D-IL-17]</fullName>
        <firstName>Cheri</firstName>
        <lastName>Bustos</lastName>
        <party>D</party>
        <state>IL</state>
        <district>17</district>
        <sponsorshipDate>2014-04-10</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>H001066</bioguideId>
        <fullName>Rep. Horsford, Steven [D-NV-4]</fullName>
        <firstName>Steven</firstName>
        <lastName>Horsford</lastName>
        <party>D</party>
        <state>NV</state>
        <district>4</district>
        <sponsorshipDate>2014-04-29</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>N000127</bioguideId>
        <fullName>Rep. Nolan, Richard M. [D-MN-8]</fullName>
        <firstName>RICHARD</firstName>
        <lastName>NOLAN</lastName>
        <party>D</party>
        <state>MN</state>
        <district>8</district>
        <sponsorshipDate>2014-04-29</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>E000288</bioguideId>
        <fullName>Rep. Ellison, Keith [D-MN-5]</fullName>
        <firstName>Keith</firstName>
        <lastName>Ellison</lastName>
        <party>D</party>
        <state>MN</state>
        <district>5</district>
        <sponsorshipDate>2014-04-29</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>P000593</bioguideId>
        <fullName>Rep. Perlmutter, Ed [D-CO-7]</fullName>
        <firstName>Ed</firstName>
        <lastName>Perlmutter</lastName>
        <party>D</party>
        <state>CO</state>
        <district>7</district>
        <sponsorshipDate>2014-04-29</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>T000266</bioguideId>
        <fullName>Rep. Tierney, John F. [D-MA-6]</fullName>
        <firstName>JOHN</firstName>
        <lastName>TIERNEY</lastName>
        <party>D</party>
        <state>MA</state>
        <middleName>F.</middleName>
        <district>6</district>
        <sponsorshipDate>2014-04-29</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000617</bioguideId>
        <fullName>Rep. DelBene, Suzan K. [D-WA-1]</fullName>
        <firstName>Suzan</firstName>
        <lastName>DelBene</lastName>
        <party>D</party>
        <state>WA</state>
        <middleName>K.</middleName>
        <district>1</district>
        <sponsorshipDate>2014-05-09</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>H001050</bioguideId>
        <fullName>Rep. Hanabusa, Colleen W. [D-HI-1]</fullName>
        <firstName>Colleen</firstName>
        <lastName>Hanabusa</lastName>
        <party>D</party>
        <state>HI</state>
        <middleName>W.</middleName>
        <district>1</district>
        <sponsorshipDate>2014-05-21</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>H000324</bioguideId>
        <fullName>Rep. Hastings, Alcee L. [D-FL-20]</fullName>
        <firstName>ALCEE</firstName>
        <lastName>HASTINGS</lastName>
        <party>D</party>
        <state>FL</state>
        <middleName>L.</middleName>
        <district>20</district>
        <sponsorshipDate>2014-05-29</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>F000462</bioguideId>
        <fullName>Rep. Frankel, Lois [D-FL-22]</fullName>
        <firstName>Lois</firstName>
        <lastName>Frankel</lastName>
        <party>D</party>
        <state>FL</state>
        <district>22</district>
        <sponsorshipDate>2014-06-10</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>W000808</bioguideId>
        <fullName>Rep. Wilson, Frederica S. [D-FL-24]</fullName>
        <firstName>Frederica</firstName>
        <lastName>Wilson</lastName>
        <party>D</party>
        <state>FL</state>
        <middleName>S.</middleName>
        <district>24</district>
        <sponsorshipDate>2014-06-18</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B000574</bioguideId>
        <fullName>Rep. Blumenauer, Earl [D-OR-3]</fullName>
        <firstName>EARL</firstName>
        <lastName>BLUMENAUER</lastName>
        <party>D</party>
        <state>OR</state>
        <district>3</district>
        <sponsorshipDate>2014-07-10</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001281</bioguideId>
        <fullName>Rep. Beatty, Joyce [D-OH-3]</fullName>
        <firstName>Joyce</firstName>
        <lastName>Beatty</lastName>
        <party>D</party>
        <state>OH</state>
        <district>3</district>
        <sponsorshipDate>2014-07-17</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>P000096</bioguideId>
        <fullName>Rep. Pascrell, Bill, Jr. [D-NJ-9]</fullName>
        <firstName>WILLIAM</firstName>
        <lastName>PASCRELL</lastName>
        <party>D</party>
        <state>NJ</state>
        <middleName>J.</middleName>
        <district>9</district>
        <sponsorshipDate>2014-07-30</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001278</bioguideId>
        <fullName>Rep. Bonamici, Suzanne [D-OR-1]</fullName>
        <firstName>Suzanne</firstName>
        <lastName>Bonamici</lastName>
        <party>D</party>
        <state>OR</state>
        <district>1</district>
        <sponsorshipDate>2014-09-18</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>G000551</bioguideId>
        <fullName>Rep. Grijalva, Raúl M. [D-AZ-3]</fullName>
        <firstName>Raúl</firstName>
        <lastName>Grijalva</lastName>
        <party>D</party>
        <state>AZ</state>
        <middleName>M.</middleName>
        <district>3</district>
        <sponsorshipDate>2014-11-12</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Adult day care</name>
        </item>
        <item>
          <name>Child care and development</name>
        </item>
        <item>
          <name>Income tax credits</name>
        </item>
        <item>
          <name>Inflation and prices</name>
        </item>
        <item>
          <name>Tax treatment of families</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2013-12-12</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2014-01-10T20:58:52Z</updateDate>
        <text><![CDATA[ <p>Child Care Access and Refundability Expansion Act or&nbsp;the Child CARE Act - Amends the Internal Revenue Code, with respect to the tax credit for dependent care expenses, to: (1) make such credit refundable, (2) deny such credit to nonresident aliens, and (3) allow an annual cost-of-living adjustment after 2013 to the amounts used to determine an income-based&nbsp;reduction in the amount of such credit.</p>]]></text>
      </summary>
    </summaries>
    <title>Child CARE Act</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>Child CARE Act</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to make the credit for dependent care expenses refundable and to index the income phaseout of the credit for inflation.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Child CARE Act</title>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Child Care Access and Refundability Expansion Act</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2013-12-12T05:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-113hr3740ih/xml/BILLS-113hr3740ih.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2013-12-12</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
  </dublinCore>
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