H.R.3176: To amend the Internal Revenue Code of 1986 to allow all taxpayers who maintain households with dependents a credit for dependents.

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Bill Summary

Amends the Internal Revenue Code with respect to the household and dependent care services credit to: (1) eliminate the employment-related requirement; (2) increase the credit percentage; (3) change the qualifying age of dependents who are not physically or mentally incapable from under 13 to under 7 years old; and (4) revise allowable amounts considered for credit calculation.

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
Feb. 11, 1998

Introduced in the House by Bob Franks (R-N.J.)

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