US HB259 | 2015-2016 | 114th Congress
Status
Sponsorship: Partisan Bill (Democrat 1)
Status: Introduced on January 9 2015 - 25% progression, died in committee
Action: 2015-01-09 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 9 2015 - 25% progression, died in committee
Action: 2015-01-09 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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. Amends the Internal Revenue Code to allow a new tax credit for employment-related expenses necessary to care for a dependent of a taxpayer who has attained age 50, including expenses for household services and for the care of the dependent, including respite care and hospice care. 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.
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
| Rep. Barbara Lee [D-CA] |
History
| Date | Chamber | Action |
|---|---|---|
| 2015-01-09 | House | Referred to the House Committee on Ways and Means. |
| 2015-01-09 | House | Introduced in House |
Subjects
Adult day care
Income tax credits
Long-term, rehabilitative, and terminal care
Tax treatment of families
Taxation
Income tax credits
Long-term, rehabilitative, and terminal care
Tax treatment of families
Taxation
US Congress State Sources
| Type | Source |
|---|---|
| Summary | https://www.congress.gov/bill/114th-congress/house-bill/259/all-info |
| Text | https://www.congress.gov/114/bills/hr259/BILLS-114hr259ih.pdf |
