HR 1492 · 114th Congress 2015–2017, ended

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.

  1. IntroducedMar 19, 2015
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. 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.

SeatCosponsorSigned on
D-FLAlcee L. HastingsOriginalMar 19, 2015
D-MNBetty McCollumOriginalMar 19, 2015
D-ILBobby L. RushOriginalMar 19, 2015
D-MEChellie PingreeOriginalMar 19, 2015
D-ILCheri BustosOriginalMar 19, 2015
D-FLDebbie Wasserman SchultzOriginalMar 19, 2015
D-OREarl BlumenauerOriginalMar 19, 2015
D-COEd PerlmutterOriginalMar 19, 2015
D-DCEleanor Holmes NortonOriginalMar 19, 2015
D-CAJackie SpeierOriginalMar 19, 2015
D-ILJanice D. SchakowskyOriginalMar 19, 2015
D-NYJerrold NadlerOriginalMar 19, 2015
D-WAJim McDermottOriginalMar 19, 2015
D-MIJohn Conyers, Jr.OriginalMar 19, 2015
D-MDJohn K. DelaneyOriginalMar 19, 2015
D-FLKathy CastorOriginalMar 19, 2015
D-CALois CappsOriginalMar 19, 2015
D-NYLouise McIntosh SlaughterOriginalMar 19, 2015
D-OHMarcia L. FudgeOriginalMar 19, 2015
D-CTRosa L. DeLauroOriginalMar 19, 2015
D-WASuzan K. DelBeneOriginalMar 19, 2015
D-TNSteve CohenMar 26, 2015
D-NJBonnie Watson ColemanApr 14, 2015
D-VADonald S. Beyer, Jr.Apr 14, 2015
D-CADoris O. MatsuiApr 14, 2015
D-NYPaul TonkoApr 14, 2015
D-CASam FarrApr 14, 2015
D-TXSheila Jackson LeeApr 14, 2015
D-CAAmi BeraMay 19, 2015
D-MNRichard M. NolanMay 19, 2015
D-NHAnn M. KusterJul 10, 2015
D-CAAnna G. EshooJul 29, 2015
D-MAKatherine M. ClarkJul 29, 2015
D-ORSuzanne BonamiciJul 29, 2015
D-TXMarc A. VeaseySep 16, 2015
D-PAChaka FattahOct 28, 2015
D-CABarbara LeeNov 17, 2015
D-PABrendan F. BoyleDec 17, 2015
D-AZRaúl M. GrijalvaFeb 2, 2016
D-NYYvette D. ClarkeFeb 2, 2016
D-IADavid LoebsackFeb 4, 2016
D-MNKeith EllisonFeb 25, 2016
D-CAMark DeSaulnierFeb 25, 2016
D-WADerek KilmerMar 21, 2016
D-MIBrenda L. LawrenceApr 14, 2016
D-NYCharles B. RangelApr 14, 2016
D-CAGrace F. NapolitanoApr 14, 2016
D-WIGwen MooreApr 14, 2016
D-CAJudy ChuApr 14, 2016
D-FLPatrick MurphyApr 14, 2016
D-CAJared HuffmanApr 28, 2016
D-CAMichael M. HondaSep 21, 2016

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Mar 19, 2015

Actions 2

Everything that happened, newest first.

  1. Mar 19, 2015Introduced in House
  2. 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

Congress has the power to enact this legislation pursuant to the following: Article I, Section I. All legislative Powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representatives.

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.

  1. Mar 19, 2015Introduced in House

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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.