skip to main content

H.R. 1967: Child and Dependent Care Tax Credit Enhancement Act of 2019

We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Mar 28, 2019.


Child and Dependent Care Tax Credit Enhancement Act of 2019

This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $120,000, 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 2020; and (5) make the credit refundable.