US HB258 | 2021-2022 | 117th Congress

Status

Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 11 2021 - 25% progression
Action: 2021-01-11 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

Summary

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.

Tracking Information

Register now for our free OneVote public service or GAITS Pro trial account and you can begin tracking this and other legislation, all driven by the real-time data of the LegiScan API. Providing tools allowing you to research pending legislation, stay informed with email alerts, content feeds, and share dynamic reports. Use our new PolitiCorps to join with friends and collegaues to monitor & discuss bills through the process.

Monitor Legislation or view this same bill number from multiple sessions or take advantage of our national legislative search.

Title

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.

Sponsors


History

DateChamberAction
2021-01-11HouseReferred to the House Committee on Ways and Means.
2021-01-11HouseIntroduced in House

Subjects


US Congress State Sources


Bill Comments

feedback