[Congressional Record Volume 144, Number 38 (Monday, March 30, 1998)]
[Extensions of Remarks]
[Page E512]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




    PUT WORDS INTO ACTION: GIVE A TAX BREAK TO STAY-AT-HOME PARENTS

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                            HON. BOB FRANKS

                             of new jersey

                    in the house of representatives

                         Monday, March 30, 1998

  Mr. FRANKS of New Jersey. Mr. Speaker, last month, Congress voted on 
Daycare Fairness for Stay-at-Home Parents, a resolution recognizing the 
importance of stay-at-home parents and the care they give their kids.
  I supported H. Con. Res. 202, because I believe that the Federal 
Government has for too long discriminated against parents who choose to 
stay at home to raise their children. We as lawmakers need to recognize 
the sacrifices these parents make to be at home with their kids, and 
encourage the kind of care that only they can give.
  But a sense of Congress means nothing unless we back these words up 
with action. We should pass legislation that brings real tax relief to 
parents who stay at home.
  The keystone of our child care effort should be to reverse current 
federal tax policy which effectively discriminates against parents who 
choose to stay at home to raise their children.
  That is why I have introduced legislation that will universalize the 
Dependent Care Tax Credit (DCTC) to give stay-at-home parents tax 
relief equal to that received by parents who choose to leave their 
children with an outside caregiver. Under my bill, H.R. 3176, parents 
who stay at home with their pre-school age children will receive credit 
on $2,400 of expenses for one child, and $4,800 for two or more 
children.
  The Dependent Care Tax Credit (DCTC) is currently available only to 
working parents for expenses related to non-parental child care. In 
effect, the DCTC subsidizes parents to leave their children in the care 
of others. In my view, this is a fundamentally misguided and harmful 
policy.
  While I supported H. Con. Res. 202, parents who sacrifice a second 
income to stay at home with their kids deserve more than just a pat on 
the back. Let's show stay-at-home parents that we mean what we say. 
Support extending the Dependent Care Tax Credit. America's families and 
our children will be better off for it.

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