H.R.3740 - Child CARE Act

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. view all titles (3)

All Bill Titles

  • Short: Child CARE Act as introduced.
  • Short: Child Care Access and Refundability Expansion Act as introduced.
  • Official: 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. as introduced.

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Introduced
 
House
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Senate
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President
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12/12/13
 
 
 
 
 
 
 

Official Summary

Child Care Access and Refundability Expansion Act or the Child CARE Act - Amends the Internal Revenue Code, with respect to the tax credit for dependent care expenses, to: (1) make such credit refundable, (2) deny such credit to nonresident aliens, and (3) allow an annual cost-of-living adj

Official Summary

Child Care Access and Refundability Expansion Act or the Child CARE Act - Amends the Internal Revenue Code, with respect to the tax credit for dependent care expenses, to:
(1) make such credit refundable,
(2) deny such credit to nonresident aliens, and
(3) allow an annual cost-of-living adjustment after 2013 to the amounts used to determine an income-based reduction in the amount of such credit.

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