119-hr1426

HR
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To amend the Internal Revenue Code of 1986 to increase the amount allowed as a credit under the expenses for household and dependent care services credit and the employer-provided child care credit.

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Introduced:
Feb 18, 2025
Policy Area:
Taxation

Bill Statistics

3
Actions
0
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Feb 18, 2025
Referred to the House Committee on Ways and Means.

Actions (3)

Referred to the House Committee on Ways and Means.
Type: IntroReferral | Source: House floor actions | Code: H11100
Feb 18, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: Intro-H
Feb 18, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: 1000
Feb 18, 2025

Subjects (1)

Taxation (Policy Area)

Text Versions (1)

Introduced in House

Feb 18, 2025

Full Bill Text

Length: 1,839 characters Version: Introduced in House Version Date: Feb 18, 2025 Last Updated: Nov 12, 2025 6:26 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1426 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 1426

To amend the Internal Revenue Code of 1986 to increase the amount
allowed as a credit under the expenses for household and dependent care
services credit and the employer-provided child care credit.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

February 18, 2025

Mr. Mackenzie introduced the following bill; which was referred to the
Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to increase the amount
allowed as a credit under the expenses for household and dependent care
services credit and the employer-provided child care credit.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
CARE SERVICES.

(a) In General.--
Section 21 (c) of the Internal Revenue Code of 1986 is amended-- (1) in paragraph (1) , by striking ``$3,000'' and inserting ``$6,000'', and (2) in paragraph (2) , by striking ``$6,000'' and inserting ``$12,000''.
(c) of the Internal Revenue Code of 1986
is amended--

(1) in paragraph

(1) , by striking ``$3,000'' and inserting
``$6,000'', and

(2) in paragraph

(2) , by striking ``$6,000'' and inserting
``$12,000''.

(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
SEC. 2.

(a) In General.--
Section 45F (b) is amended by striking ``$150,000'' and inserting ``$400,000''.

(b) is amended by striking ``$150,000''
and inserting ``$400,000''.

(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.
<all>