[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3740 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3740

   To amend the Internal Revenue Code of 1986 to make the credit for 
dependent care expenses refundable and to index the income phaseout of 
                       the credit for inflation.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 12, 2013

Ms. Edwards (for herself, Mr. Conyers, Ms. DeLauro, Mr. Ruppersberger, 
  Ms. Matsui, and Ms. Meng) 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 make the credit for 
dependent care expenses refundable and to index the income phaseout of 
                       the credit for inflation.

    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 ``Child Care Access and Refundability 
Expansion Act'' or as the ``Child CARE Act''.

SEC. 2. CREDIT FOR DEPENDENT CARE EXPENSES.

    (a) Credit Made Refundable.--
            (1) In general.--The Internal Revenue Code of 1986 is 
        amended by redesignating section 21 as section 36C and by 
        moving such section after section 36B.
            (2) Credit not allowed to nonresident aliens.--Section 
        36C(a)(1) of the Internal Revenue Code of 1986, as redesignated 
        by this section, is amended by inserting ``(other than a 
        nonresident alien)'' after ``In the case of an individual''.
            (3) Conforming amendments.--
                    (A) Section 23(f)(1) of such Code is amended by 
                striking ``section 21(e)'' and inserting ``section 
                36C(e)''.
                    (B) Section 35(g)(6) of such Code is amended by 
                striking ``section 21(e)'' and inserting ``section 
                36C(e)''.
                    (C) Section 36C(a)(1) of such Code, as redesignated 
                by this section, is amended by striking ``this 
                chapter'' and inserting ``this subtitle''.
                    (D) Section 129(a)(2)(C) of such Code is amended by 
                striking ``section 21(e)'' and inserting ``section 
                36C(e)''.
                    (E) Section 129(b)(2) of such Code is amended by 
                striking ``section 21(d)(2)'' and inserting ``section 
                36C(d)(2)''.
                    (F) Section 129(e)(1) of such Code is amended by 
                striking ``section 21(b)(2)'' and inserting ``section 
                36C(b)(2)''.
                    (G) Section 213(e) of such Code is amended by 
                striking ``section 21'' and inserting ``section 36C''.
                    (H) Section 6211(b)(4)(A) of such Code is amended 
                by inserting ``36C,'' after ``36B,''.
                    (I) Section 6213(g)(2)(H) of such Code is amended 
                by striking ``section 21'' and inserting ``section 
                36C''.
                    (J) Section 6213(g)(2)(L) of such Code is amended 
                by striking ``section 21, 24, 32, or 6428'' and 
                inserting ``section 24, 32, 36C, or 6428''.
                    (K) Paragraph (2) of section 1324(b) of title 31, 
                United States Code, is amended by inserting ``36C,'' 
                after ``36B,''.
                    (L) The table of sections for subpart A of part IV 
                of subchapter A of chapter 1 of the Internal Revenue 
                Code of 1986 is amended by striking the item relating 
                to section 21.
                    (M) The table of sections for subpart C of part IV 
                of subchapter A of chapter 1 of such Code is amended by 
                inserting after the item relating to section 36B the 
                following new item:

``Sec. 36C. Expenses for household and dependent care services 
                            necessary for gainful employment.''.
    (b) Inflation Adjustment of Income Thresholds for Credit 
Phasedown.--Section 36C(e) of the Internal Revenue Code of 1986, as 
redesignated by this section, is amended by adding at the end the 
following new paragraph:
            ``(11) Inflation adjustment.--
                    ``(A) In general.--In the case of any taxable year 
                beginning in a calendar year after 2013, the $2,000 
                amount and the $15,000 amount in subsection (a)(2) 
                shall each be increased by an amount equal to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year in which the taxable year begins, 
                        determined by substituting `calendar year 2012' 
                        for `calendar year 1992' in subparagraph (B) 
                        thereof.
                    ``(B) Rounding.--Any increase determined under 
                subparagraph (A) shall be rounded to the nearest 
                multiple of--
                            ``(i) in the case of the $2,000 amount, 
                        $50, and
                            ``(ii) in the case of the $15,000 amount, 
                        $100.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2013.
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