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H.R. 1967

Child and Dependent Care Tax Credit Enhancement Act of 2019

Child and Dependent Care Tax Credit Enhancement Act of 2019

This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $120,000, the adjusted gross income threshold level above which the credit is incrementally reduced; (2) increase the dollar limits on the allowable amount of the credit; (3) specify rules for married couples filing separate returns; (4) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2020; and (5) make the credit refundable.

Referred to the House Committee on Ways and Means.

Rep. Davis, Danny K. [D-IL-7](D-IL)Sponsor
8 cosponsors8 D
8cosponsors1committees3actions1related bills4subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

Child and Dependent Care Tax Credit Enhancement Act of 2019 — Informed