To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.
Latest action · Jan 8, 2019 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.
- IntroducedJan 8, 2019
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
This bill allows a new tax credit for a taxpayer's employment-related expenses necessary to care for a dependent who has attained age 50.
Employment-related expenses include (1) expenses for household services; and (2) expenses for the care of the dependent, including respite care and hospice care. The expenses must be incurred to enable the taxpayer to be gainfully employed for any period for which there are one or more dependents that qualify for the credit.
The bill limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year.
Cosponsors 2
Members who signed on, in the order they did. All signed on Jan 8, 2019.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-FL | Debbie Wasserman Schultz | Original | Jan 8, 2019 |
| D-FL | Frederica S. Wilson | Original | Jan 8, 2019 |
Actions 2
Everything that happened, newest first.
- Jan 8, 2019Introduced in House
- Jan 8, 2019Referred to the House Committee on Ways and Means.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jan 8, 2019Introduced 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.