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- S.598
S.598: 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 March 9, 2017
- Latest Major Action March 9, 2017
- See the two similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsor
Bill Version
- Introduced in Senate - March 9, 2017
Bill Summary
This bill 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 physically or mentally incapable of self-care (qualifying child). The deduction is subject to annual limits of $7,000 for taxpayers with one qualifying child or $14,000...
(Source: Library of Congress)
Bill Actions
Date | Description |
---|---|
March 9, 2017 |
Read twice and referred to the Committee on Finance.
|
March 9, 2017 |
Introduced in the Senate by Kirsten E. Gillibrand (D-N.Y.) |