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H.R. 2048 (113th): Middle Class Dependent Care Fairness Act of 2013

The text of the bill below is as of May 17, 2013 (Introduced).



1st Session

H. R. 2048


May 17, 2013

introduced the following bill; which was referred to the Committee on Ways and Means


To amend the Internal Revenue Code of 1986 to improve the dependent care credit by repealing the phasedown of the credit percentage.


Short title; findings


Short title

This Act may be cited as the Middle Class Dependent Care Fairness Act of 2013 .



Congress finds the following:


During the past few decades we have seen a greater need for childcare which means a greater cost for middle-class families. These child care costs can be a major burden for modern families.


In 2011, 44 percent of all American families included children under the age of 18. Fifty-eight and one-half percent of married couples with children both worked in 2011. The labor force participation rate of mothers with children under the age of 6 was 63.9 percent in 2011 compared with 39 percent in 1975.


Nationwide, on any given day, 4.6 million children under the age of 5 are in child care outside the home.


In 40 States, the average annual cost for center-based care for an infant is higher than a year’s tuition and related fees at a 4-year public college.


Dependent care credit improvements


Repeal of phasedown of credit percentage

Subsection (a) of section 21 of the Internal Revenue Code of 1986 is amended to read as follows:


Allowance of credit

In the case of an individual for which there are 1 or more qualifying individuals (as defined in subsection (b)(1)) with respect to such individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 35 percent of the employment-related expenses (as defined in subsection (b)(2)) paid by such individual during the taxable year.



Effective date

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.