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- S.1975
S.1975: A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.
About This Bill
- Introduced Jan. 30, 2014
- Latest Major Action Jan. 30, 2014
- See the two similar bills introduced in other congresses.
Bill Sponsor
Bill Summary
Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or...
(Source: Library of Congress)
Bill Actions
Date | Description |
---|---|
Jan. 30, 2014 |
Read twice and referred to the Committee on Finance.
|
Jan. 30, 2014 |
Introduced in the Senate by Kirsten E. Gillibrand (D-N.Y.) |