3.0.0 3707 2024-07-24T15:21:53Z 2024-07-24T15:21:53Z House H HR 2023-05-25 118 [Congressional Record Volume 169, Number 89 (Thursday, May 25, 2023)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. LEE of California:H.R. 3707.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 18 of the ConstitutionThe single subject of this legislation is:Seniors[Page H2640]]]> hswm00 Ways and Means Committee House Standing Referred to 2023-05-25T13:03:20Z 2023-05-25 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2023-05-25 Introduced in House IntroReferral Intro-H 9 Library of Congress 2023-05-25 Introduced in House IntroReferral 1000 9 Library of Congress L000551 Rep. Lee, Barbara [D-CA-12] BARBARA LEE D CA 12 N M000312 Rep. McGovern, James P. [D-MA-2] JAMES MCGOVERN D MA P. 2 2023-05-25 True J000288 Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4] Henry Johnson D GA C. "Hank" 4 2023-05-25 True T000472 Rep. Takano, Mark [D-CA-39] Mark Takano D CA 39 2023-05-25 True C001072 Rep. Carson, Andre [D-IN-7] Andre Carson D IN 7 2023-05-25 True Taxation Taxation 2023-06-21T15:01:30Z 00 2023-05-25 Introduced in House 2023-12-18T21:43:34Z This bill allows a new tax credit for a taxpayer's employment-related expenses necessary to care for a dependent who has attained age 50.

Employment-related expenses include (1) expenses for household services; and (2) expenses for the care of the dependent, including respite care and hospice care. The expenses must be incurred to enable the taxpayer to be gainfully employed for any period for which there are one or more dependents that qualify for the credit.

The bill limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year.

]]> To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment. Display Title 45 To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment. 2024-07-24T15:21:53Z Official Title as Introduced 6 To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment. 2024-03-18T20:54:26Z Introduced in House IH Introduced in House 2023-05-25T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr3707ih/xml/BILLS-118hr3707ih.xml 2023-05-25 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.