Child CARE Act
Latest action · Mar 19, 2015 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMar 19, 2015
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Child Care Access and Refundability Expansion Act or the Child CARE Act
This bill amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) make such credit refundable, (2) deny such credit for services provided outside the United States, (3) increase the dollar limit on the allowable amount of such credit and the percentage rate for qualified expenses, (4) deny such credit for taxpayers whose adjusted gross income exceeds $200,000 in a taxable year; and (5) allow an annual inflation adjustment to the threshold amount for reducing such credit and the maximum allowable credit amount, beginning after 2015.
The bill also allows a new tax credit for 50% of the child care educational expenses, up to a maximum of $1,000 in any taxable year, paid with respect to the operation of a qualified child care center.
Cosponsors 52
Members who signed on, in the order they did. Signatures ran from Mar 19, 2015 to Sep 21, 2016; 21 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-FL | Alcee L. Hastings | Original | Mar 19, 2015 |
| D-MN | Betty McCollum | Original | Mar 19, 2015 |
| D-IL | Bobby L. Rush | Original | Mar 19, 2015 |
| D-ME | Chellie Pingree | Original | Mar 19, 2015 |
| D-IL | Cheri Bustos | Original | Mar 19, 2015 |
| D-FL | Debbie Wasserman Schultz | Original | Mar 19, 2015 |
| D-OR | Earl Blumenauer | Original | Mar 19, 2015 |
| D-CO | Ed Perlmutter | Original | Mar 19, 2015 |
| D-DC | Eleanor Holmes Norton | Original | Mar 19, 2015 |
| D-CA | Jackie Speier | Original | Mar 19, 2015 |
| D-IL | Janice D. Schakowsky | Original | Mar 19, 2015 |
| D-NY | Jerrold Nadler | Original | Mar 19, 2015 |
| D-WA | Jim McDermott | Original | Mar 19, 2015 |
| D-MI | John Conyers, Jr. | Original | Mar 19, 2015 |
| D-MD | John K. Delaney | Original | Mar 19, 2015 |
| D-FL | Kathy Castor | Original | Mar 19, 2015 |
| D-CA | Lois Capps | Original | Mar 19, 2015 |
| D-NY | Louise McIntosh Slaughter | Original | Mar 19, 2015 |
| D-OH | Marcia L. Fudge | Original | Mar 19, 2015 |
| D-CT | Rosa L. DeLauro | Original | Mar 19, 2015 |
| D-WA | Suzan K. DelBene | Original | Mar 19, 2015 |
| D-TN | Steve Cohen | Mar 26, 2015 | |
| D-NJ | Bonnie Watson Coleman | Apr 14, 2015 | |
| D-VA | Donald S. Beyer, Jr. | Apr 14, 2015 | |
| D-CA | Doris O. Matsui | Apr 14, 2015 | |
| D-NY | Paul Tonko | Apr 14, 2015 | |
| D-CA | Sam Farr | Apr 14, 2015 | |
| D-TX | Sheila Jackson Lee | Apr 14, 2015 | |
| D-CA | Ami Bera | May 19, 2015 | |
| D-MN | Richard M. Nolan | May 19, 2015 | |
| D-NH | Ann M. Kuster | Jul 10, 2015 | |
| D-CA | Anna G. Eshoo | Jul 29, 2015 | |
| D-MA | Katherine M. Clark | Jul 29, 2015 | |
| D-OR | Suzanne Bonamici | Jul 29, 2015 | |
| D-TX | Marc A. Veasey | Sep 16, 2015 | |
| D-PA | Chaka Fattah | Oct 28, 2015 | |
| D-CA | Barbara Lee | Nov 17, 2015 | |
| D-PA | Brendan F. Boyle | Dec 17, 2015 | |
| D-AZ | Raúl M. Grijalva | Feb 2, 2016 | |
| D-NY | Yvette D. Clarke | Feb 2, 2016 | |
| D-IA | David Loebsack | Feb 4, 2016 | |
| D-MN | Keith Ellison | Feb 25, 2016 | |
| D-CA | Mark DeSaulnier | Feb 25, 2016 | |
| D-WA | Derek Kilmer | Mar 21, 2016 | |
| D-MI | Brenda L. Lawrence | Apr 14, 2016 | |
| D-NY | Charles B. Rangel | Apr 14, 2016 | |
| D-CA | Grace F. Napolitano | Apr 14, 2016 | |
| D-WI | Gwen Moore | Apr 14, 2016 | |
| D-CA | Judy Chu | Apr 14, 2016 | |
| D-FL | Patrick Murphy | Apr 14, 2016 | |
| D-CA | Jared Huffman | Apr 28, 2016 | |
| D-CA | Michael M. Honda | Sep 21, 2016 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Mar 19, 2015 |
Actions 2
Everything that happened, newest first.
- Mar 19, 2015Introduced in House
- Mar 19, 2015Referred to the House Committee on Ways and Means.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 161, no. 47, March 19, 2015, page H1805.
Titles 3
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to increase and improve the credit for dependent care expenses and to provide a credit for education of employees of child care centers.
- Short Titles as Introduced
- Child CARE Act
- Child Care Access and Refundability Expansion Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 19, 2015Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.