[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1978 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 1978

 To amend the Internal Revenue Code of 1986 to repeal the phasedown of 
        the credit percentage for the dependent care tax credit.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 14, 2013

Ms. Schwartz (for herself and Mr. Kind) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to repeal the phasedown of 
        the credit percentage for the dependent care tax credit.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Support Working Parents Act of 
2013''.

SEC. 2. REPEAL OF PHASEDOWN OF CREDIT PERCENTAGE FOR DEPENDENT CARE 
              CREDIT.

    (a) In General.--Subsection (a) of section 21 of the Internal 
Revenue Code of 1986 (relating to expenses for household and dependent 
care services necessary for gainful employment) is amended to read as 
follows:
    ``(a) Allowance of Credit.--In the case of an individual for which 
there are 1 or more qualifying individuals with respect to such 
individual, there shall be allowed as a credit against the tax imposed 
by this chapter for the taxable year an amount equal to 35 percent of 
the employment-related expenses paid by such individual during the 
taxable year.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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