A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.

3.0.0 5365 2023-01-11T13:25:51Z 2023-01-11T13:25:51Z House H HR 2014-07-31 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. PASCRELL:H.R. 5365.Congress has the power to enact this legislation pursuantto the following:Congress has the power to enact this legislation pursuantto Article I, Section 8, Clause 3 of the United StatesConstitution.[Page H7187]]]> hswm00 Ways and Means Committee House Standing Referred to 2014-07-31T13:13:40Z A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes. 113 1975 S 2014-01-30 Read twice and referred to the Committee on Finance. Identical bill CRS 2014-07-31 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2014-07-31 Introduced in House IntroReferral Intro-H 9 Library of Congress 2014-07-31 Introduced in House IntroReferral 1000 9 Library of Congress P000096 Rep. Pascrell, Bill, Jr. [D-NJ-9] WILLIAM PASCRELL D NJ J. 9 N S001156 Rep. Sánchez, Linda T. [D-CA-38] Linda Sánchez D CA T. 38 2014-07-31 True E000290 Rep. Edwards, Donna F. [D-MD-4] Donna Edwards D MD F. 4 2014-07-31 True C001090 Rep. Cartwright, Matt [D-PA-17] Matt Cartwright D PA 17 2014-07-31 True P000608 Rep. Peters, Scott H. [D-CA-52] Scott Peters D CA H. 52 2014-07-31 True M000087 Rep. Maloney, Carolyn B. [D-NY-12] CAROLYN MALONEY D NY B. 12 2014-12-10 False Taxation Child care and development Income tax deductions Tax treatment of families Taxation

00 2014-07-31 Introduced in House 2014-08-22T17:58:23Z Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2014.

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To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes. Display Title To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes. Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes. Introduced in House IH Introduced in House 2014-07-31T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr5365ih/xml/BILLS-113hr5365ih.xml 2014-07-31 Referred to the House Committee on Ways and Means. 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.