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To amend the Internal Revenue Code of 1986 to double the value of certain tax benefits relating to children and dependents.
Summary
This bill amends the Internal Revenue Code to double the value of several tax benefits related to child and dependent care. It increases the dependent care credit limit from $3,000 to $6,000 for one qualifying child and from $6,000 to $12,000 for two or more qualifying children. The bill also doubles the dependent care assistance program annual limit from $5,000 to $10,000 and doubles the employer-provided child care credit limit from $150,000 to $300,000. All changes are effective for tax years beginning after December 31, 2024.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
7 cosponsors
Money behind the sponsor
Top reported contributors to Sharice Davids’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $243,550
- UNIVERSITY OF KANSAS $13,893
- DENTONS US LLP $12,650
- BYRNE PELOFSKY + ASSOCIATES LLC $11,350
- BARKLEY $10,700
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Sharice Davids → · Outside spending →
Actions (2)
- Feb 18, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 18, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
February 18, 2025
Ms. Davids of Kansas (for herself, Mr. Fitzpatrick, Ms. Bonamici, and 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 double the value of certain tax benefits relating to children and dependents.
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 “Affordable Child Care Act”.
SEC. 2. CHILD AND DEPENDENT CARE CREDIT DOUBLED.
(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) Conforming Amendment.—Section 21 of such Code is amended by striking subsection (g) and redesignating subsection (h) as subsection
(g).
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
SEC. 3. DEPENDENT CARE ASSISTANCE PROGRAM LIMIT DOUBLED.
(a) In General.—Section 129(a)(2) of the Internal Revenue Code of 1986 is amended—
(1) in subparagraph (A), by striking “$5,000 ($2,500” and inserting “$10,000 (half such dollar amount)”, and
(2) by striking subparagraph (D).
(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
SEC. 4. EMPLOYER-PROVIDED CHILDCARE CREDIT DOUBLED.
(a) In General.—Section 45F(b) of the Internal Revenue Code of 1986 is amended by striking “$150,000” and inserting “$300,000”.
(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2024. <all>
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