118th Congress Taxation
H.R. 3707: 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.
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not 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.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- André Carson D-INOriginal
- Henry Johnson D-GAOriginal
- James McGovern D-MAOriginal
- Mark Takano D-CAOriginal
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History
- Introduced in the House by Barbara Lee.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.