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S 1290
111th Congress •
2009-2011 (Ended)
A bill to amend the Internal Revenue Code of 1986 to expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit.
Amends the Internal Revenue Code to allow taxpayers who are part-time students to claim the tax credit for dependent care expenses (currently, only full-time students may claim such credit).
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Jun 18, 2009
Read twice and referred to the Committee on Finance.