legislation: 104-hr-4154
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| 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 |
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| 104-hr-4154 | 104 | hr | 4154 | To amend the Internal Revenue Code of 1986 to make the dependent care credit refundable, and for other purposes. | Taxation | 1996-09-24 | 1996-09-24 | Referred to the House Committee on Ways and Means. | House | Rep. Morella, Constance A. [R-MD-8] | MD | R | M000941 | 0 | Repeals the Internal Revenue Code's nonrefundable income tax credit for employment-related dependent care expenses, replacing it with a corresponding refundable 50 percent credit, reduced (but not below 20 percent) as the taxpayer's adjusted gross income exceeds $15,000 (adjusted for inflation). Includes within the scope of the new credit up to $1,200 ($2,400 in the case of more than one qualifying individual) of respite care expenses incurred in the care of: (1) a dependent of the taxpayer who is at least 13 years old; or (2) a spouse or other dependent who is physically or mentally incapable of self-care. | 2024-02-07T16:32:33Z |