3.0.0 271 2023-01-11T13:46:38Z 2023-01-11T13:46:38Z Senate S 2021-02-08 117 ssfi00 Finance Committee Senate Standing Referred to 2021-02-08T22:11:32Z Child and Dependent Care Tax Credit Enhancement Act of 2021 117 927 HR 2021-02-08 Referred to the House Committee on Ways and Means. Identical bill CRS Five Freedoms for America’s Children Act 117 3088 S 2021-10-27 Read twice and referred to the Committee on Finance. Related bill CRS 2021-02-08 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2021-02-08 Introduced in Senate IntroReferral 10000 9 Library of Congress C001070 Sen. Casey, Robert P., Jr. [D-PA] Bob Casey D PA N W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2021-02-08 True M001111 Sen. Murray, Patty [D-WA] Patty Murray D WA 2021-02-08 True M000639 Sen. Menendez, Robert [D-NJ] Robert Menendez D NJ 2021-02-08 True C000141 Sen. Cardin, Benjamin L. [D-MD] Ben Cardin D MD 2021-02-08 True B000944 Sen. Brown, Sherrod [D-OH] Sherrod Brown D OH 2021-02-08 True B001267 Sen. Bennet, Michael F. [D-CO] Michael Bennet D CO 2021-02-08 True W000802 Sen. Whitehouse, Sheldon [D-RI] Sheldon Whitehouse D RI 2021-02-08 True H001076 Sen. Hassan, Margaret Wood [D-NH] Maggie Hassan D NH 2021-02-08 True C001113 Sen. Cortez Masto, Catherine [D-NV] Catherine Cortez Masto D NV 2021-02-08 True S000770 Sen. Stabenow, Debbie [D-MI] Debbie Stabenow D MI 2021-02-08 True C000127 Sen. Cantwell, Maria [D-WA] Maria Cantwell D WA 2021-02-08 True S001203 Sen. Smith, Tina [D-MN] Tina Smith D MN 2021-02-08 True B001277 Sen. Blumenthal, Richard [D-CT] Richard Blumenthal D CT 2021-02-08 True M001169 Sen. Murphy, Christopher [D-CT] Christopher Murphy D CT S. 2021-02-08 True D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2021-02-08 True H001042 Sen. Hirono, Mazie K. [D-HI] Mazie Hirono D HI K. 2021-02-08 True L000174 Sen. Leahy, Patrick J. [D-VT] Patrick Leahy D VT 2021-02-08 True K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2021-02-08 True B001288 Sen. Booker, Cory A. [D-NJ] Cory Booker D NJ 2021-02-08 True R000122 Sen. Reed, Jack [D-RI] John Reed D RI F. 2021-02-08 True B001230 Sen. Baldwin, Tammy [D-WI] Tammy Baldwin D WI 2021-02-08 True G000555 Sen. Gillibrand, Kirsten E. [D-NY] Kirsten Gillibrand D NY E. 2021-02-08 True H001046 Sen. Heinrich, Martin [D-NM] Martin Heinrich D NM T. 2021-02-08 True M001176 Sen. Merkley, Jeff [D-OR] Jeff Merkley D OR 2021-02-08 True V000128 Sen. Van Hollen, Chris [D-MD] Chris Van Hollen D MD 2021-02-08 True D000622 Sen. Duckworth, Tammy [D-IL] Tammy Duckworth D IL 2021-02-08 True L000570 Sen. Lujan, Ben Ray [D-NM] Ben Lujan D NM R. 2021-02-08 True S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. 2021-02-25 False P000595 Sen. Peters, Gary C. [D-MI] Gary Peters D MI 2021-02-25 False R000608 Sen. Rosen, Jacky [D-NV] Jacklyn Rosen D NV 2021-02-25 False P000145 Sen. Padilla, Alex [D-CA] Alex Padilla D CA 2021-02-25 False S001194 Sen. Schatz, Brian [D-HI] Brian Schatz D HI 2021-03-09 False K000383 Sen. King, Angus S., Jr. [I-ME] Angus King I ME S. 2021-03-09 False Taxation Child care and development Income tax credits Inflation and prices Marriage and family status Taxation 00 2021-02-08 Introduced in Senate 2021-04-01T15:06:22Z Child and Dependent Care Tax Credit Enhancement Act of 2021

This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $400,000, 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 2022; and (5) make the credit refundable.

]]> Child and Dependent Care Tax Credit Enhancement Act of 2021 Display Title Child and Dependent Care Tax Credit Enhancement Act of 2021 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to enhance the Child and Dependent Care Tax Credit and make the credit fully refundable. Introduced in Senate IS Short Title(s) as Introduced Child and Dependent Care Tax Credit Enhancement Act of 2021 Introduced in Senate IS Introduced in Senate 2021-02-08T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-117s271is/xml/BILLS-117s271is.xml 2021-02-08 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.