To repeal the sunset on the increased assistance pursuant to the dependent care tax credit provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 and to make the credit refundable.
Amends the Economic Growth and Tax Relief Reconciliation Act of 2001 to make permanent the increases in assistance pursuant to the dependent care tax credit. Amends the Internal Revenue Code to make such credit refundable.
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Jan 25, 2005
Referred to the House Committee on Ways and Means.