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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.
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.
Summary
This bill amends the Internal Revenue Code to increase tax credits for child care and dependent care expenses. It doubles the household and dependent care services credit limit from $3,000 to $6,000 for one dependent and from $6,000 to $12,000 for two or more dependents. It also increases the employer-provided child care credit limit from $150,000 to $400,000. These changes are effective for taxable years beginning after the bill's enactment.
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)
Money behind the sponsor
Top reported contributors to Ryan Mackenzie’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- SUNDANCE VACATIONS $10,400
- COMMONWEALTH OF PA $9,900
- STARKEY HEARING TECHNOLOGIES $9,900
- WELLS FARGO ADVISORS $9,210
- LEHIGH VALLEY WATER SYSTEMS $7,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Ryan Mackenzie → · 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
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. <all>
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