[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5003 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 5003

 To amend the Internal Revenue Code of 1986 to allow certain expenses 
for overnight camps to qualify for the credit and exclusion relating to 
                        dependent care expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            August 19, 1994

 Mrs. Johnson of Connecticut introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow certain expenses 
for overnight camps to qualify for the credit and exclusion relating to 
                        dependent care expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CERTAIN EXPENSES FOR OVERNIGHT CAMPS TO QUALIFY FOR 
              DEPENDENT CARE-RELATED BENEFITS.

    (a) Credit.--The last sentence of subparagraph (A) of section 
21(b)(2) of the Internal Revenue Code of 1986 (relating to expenses for 
household and dependent care services necessary for gainful employment) 
is amended by inserting before the period ``to the extent the amount 
paid for such services for any week does not exceed $46.15''.
    (b) Exclusion.--Paragraph (1) of section 129(e) of such Code 
(relating to dependent care assistance programs) is amended by 
inserting before the period ``, determined by substituting `$96.15' for 
`$46.15' in the last sentence of subparagraph (A) thereof''.
    (c) Effective Date.--The amendments made by this section shall 
apply to services provided after December 31, 1993.
                                 <all>