legislation: 100-hr-5397

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
100-hr-5397 100 hr 5397 Child Care Tax Incentive Act of 1988 Taxation 1988-09-27 1988-09-27 Referred to House Committee on Ways and Means. House Rep. Jeffords, James M. [R-VT-At Large] VT R J000072 0 Child Care Tax Incentive Act of 1988 - Amends the Internal Revenue Code to increase from 30 to 40 percent the percentage used to determine the dependent care income tax credit for employment-related expenses in connection with non-handicapped taxpayer dependents under age 15. Reduces the credit (but not below 20 percent) when adjusted gross income exceeds $10,000. Disallows government-subsidized child care expenses in credit calculations. Directs the Secretary of the Treasury to prescribe tables to permit credit payments by employers through payroll withholding mechanisms. Treats 70 percent of the 30 percent dependent care credit for taxpayers with adjusted gross income of $40,000 or less as a refundable credit, administered through the earned income credit. 2025-08-28T20:06:50Z  

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