3.0.0 4354 2022-12-31T05:07:52Z 2022-12-31T05:07:52Z House HR 2021-07-02 117 [Congressional Record Volume 167, Number 116 (Friday, July 2, 2021)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. WENSTRUP:H.R. 4354.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8[Page H3607]]]> hswm00 Ways and Means Committee House Standing Referred to 2021-07-02T15:30:05Z 2021-07-02 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2021-07-02 Introduced in House IntroReferral Intro-H 9 Library of Congress 2021-07-02 Introduced in House IntroReferral 1000 9 Library of Congress W000815 Rep. Wenstrup, Brad R. [R-OH-2] Brad Wenstrup R OH R. 2 N S001135 Rep. Steel, Michelle [R-CA-48] Michelle Steel R CA 48 2021-07-02 True F000473 Rep. Flores, Mayra [R-TX-34] Mayra Flores R TX 34 2022-08-12 False Taxation Taxation 00 2021-07-02 Introduced in House 2021-10-12T14:45:55Z Child Care Flexibility for Working Families Act

This bill modifies the tax credit for employer-provided child care to (1) allow the credit for the reimbursement of costs necessary for an employee's employment, and (2) allow an increased credit for certain small businesses (i.e., businesses with gross receipts not exceeding $25 million and with not more than 50 employees in a taxable year).

The bill also requires the Government Accountability Office to complete a study that examines certain aspects of the tax credit.

]]> Child Care Flexibility for Working Families Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to improve the employer-provided child care tax credit. Introduced in House IH Display Title Child Care Flexibility for Working Families Act Short Title(s) as Introduced Child Care Flexibility for Working Families Act Introduced in House IH Introduced in House 2021-07-02T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-117hr4354ih/xml/BILLS-117hr4354ih.xml 2021-07-02 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.