118th Congress Taxation
S. 3657: Child and Dependent Care Tax Credit Enhancement Act of 2024
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $400,000, the adjusted gross income threshold level above which the credit is incrementally reduced; (2) increase the dollar limits on the allowable amount of the credit; (3) specify rules for married couples filing separate returns; (4) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2024; and (5) make the credit refundable for taxpayers who have a principal residence for more than half of the 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
- Sherrod Brown D-OHOriginal
- Tammy Baldwin D-WIOriginal
- Michael Bennet D-COOriginal
- Richard Blumenthal D-CTOriginal
- Cory Booker D-NJOriginal
- Maria Cantwell D-WAOriginal
- Benjamin Cardin D-MDOriginal
- Catherine Cortez Masto D-NVOriginal
- Richard Durbin D-ILOriginal
- Tammy Duckworth D-ILOriginal
- Kirsten Gillibrand D-NYOriginal
- Mazie Hirono D-HIOriginal
- Martin Heinrich D-NMOriginal
- Amy Klobuchar D-MNOriginal
- Angus King I-MEOriginal
- Robert Menendez D-NJOriginal
- Patty Murray D-WAOriginal
- Christopher Murphy D-CTOriginal
- Jeff Merkley D-OROriginal
- Alejandro Padilla D-CAOriginal
- John Reed D-RIOriginal
- Debbie Stabenow D-MIOriginal
- Jeanne Shaheen D-NHOriginal
- Brian Schatz D-HIOriginal
- Tina Smith D-MNOriginal
- Chris Van Hollen D-MDOriginal
- Ron Wyden D-OROriginal
- Raphael Warnock D-GAOriginal
- Peter Welch D-VTOriginal
- Sheldon Whitehouse D-RIOriginal
- John Fetterman D-PA
- Gary Peters D-MI
- Ben Luján D-NM
Who scored on this bill
- 1Robert Casey SponsorDrew cross-party cosponsors, reached a cosponsor milestone, introduced3 events+12
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Other bills by Robert Casey
History
- Introduced in the Senate by Robert Casey.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance.