US SB271 | 2021-2022 | 117th Congress


Spectrum: Partisan Bill (Democrat 33-1)
Status: Introduced on February 8 2021 - 25% progression
Action: 2021-02-08 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]


Modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $400,000, the adjusted gross income threshold level above which the credit is incrementally reduced; (2) increase the dollar limits on the allowable amount of the credit; (3) specify rules for married couples filing separate returns; (4) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2022; and (5) make the credit refundable.

Tracking Information

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Child and Dependent Care Tax Credit Enhancement Act of 2021



2021-02-08SenateRead twice and referred to the Committee on Finance.

Same As/Similar To

HB927 (Same As) 2021-02-08 - Referred to the House Committee on Ways and Means.


US Congress State Sources

Bill Comments