To amend the Internal Revenue Code of 1986 to increase the amount allowed as a credit under the expenses for household and dependent care services credit and the employer-provided child care credit.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1426 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 1426

   To amend the Internal Revenue Code of 1986 to increase the amount 
allowed as a credit under the expenses for household and dependent care 
      services credit and the employer-provided child care credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 18, 2025

Mr. Mackenzie 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 increase the amount 
allowed as a credit under the expenses for household and dependent care 
      services credit and the employer-provided child care credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. INCREASE IN CREDIT FOR EXPENSES FOR HOUSEHOLD AND DEPENDENT 
              CARE SERVICES.

    (a) In General.--Section 21(c) of the Internal Revenue Code of 1986 
is amended--
            (1) in paragraph (1), by striking ``$3,000'' and inserting 
        ``$6,000'', and
            (2) in paragraph (2), by striking ``$6,000'' and inserting 
        ``$12,000''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 2. INCREASE IN EMPLOYER-PROVIDED CHILD CARE CREDIT.

    (a) In General.--Section 45F(b) is amended by striking ``$150,000'' 
and inserting ``$400,000''.
    (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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