[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3666 Introduced in House (IH)]

  1st Session
                                H. R. 3666

 To amend the Internal Revenue Code of 1986 to increase from 13 to 15 
  the age of dependents who may be taken into account for purposes of 
 determining the credit for expenses for household and dependent care 
               services necessary for gainful employment.


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                    IN THE HOUSE OF REPRESENTATIVES

                            December 8, 2003

 Mr. Bishop of Georgia (for himself and Mrs. Jones of Ohio) 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 increase from 13 to 15 
  the age of dependents who may be taken into account for purposes of 
 determining the credit for expenses for household and dependent care 
               services necessary for gainful employment.

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

SECTION 1. INCREASE IN AGE OF DEPENDENTS TAKEN INTO ACCOUNT FOR 
              PURPOSES OF CREDIT FOR DEPENDENT CARE EXPENSES.

    (a) In General.--Subsection (b)(1)(A) and subsection (e)(5)(B) of 
section 21 of the Internal Revenue Code of 1986 (relating to expenses 
for household and dependent care services necessary for gainful 
employment) are each amended by striking ``13'' and inserting ``15''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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