Support Working Parents Act of 2013 - Amends the Internal Revenue Code to repeal the phaseout of the tax credit for dependent care services for taxpayers whose adjusted gross incomes exceed $15,000.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1978 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 1978
To amend the Internal Revenue Code of 1986 to repeal the phasedown of
the credit percentage for the dependent care tax credit.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 14, 2013
Ms. Schwartz (for herself and Mr. Kind) introduced the following bill;
which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to repeal the phasedown of
the credit percentage for the dependent care tax credit.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Support Working Parents Act of
2013''.
SEC. 2. REPEAL OF PHASEDOWN OF CREDIT PERCENTAGE FOR DEPENDENT CARE
CREDIT.
(a) In General.--Subsection (a) of section 21 of the Internal
Revenue Code of 1986 (relating to expenses for household and dependent
care services necessary for gainful employment) is amended to read as
follows:
``(a) Allowance of Credit.--In the case of an individual for which
there are 1 or more qualifying individuals 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 paid by such individual during the
taxable year.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.
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Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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