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S. 931

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.

Read twice and referred to the Committee on Finance.

Sen. Casey, Robert P., Jr. [D-PA](D-PA)Sponsor
28 cosponsors27 D1 I
28cosponsors1committees2actions1related bills4subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

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