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HR 323 - 116

To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.

Referred to the House Committee on Ways and Means.

Bill highlights

Votes, text signals, source context, and latest movement from this record.

Bill Text Stats

5
Analyzed sections
$26,000
Detected dollar total
30
Tax signals
1
Deadlines

Signal counts

Tax density 600.0%
Spending density 80.0%
Tax 30
Spending 4
Amendments 2
Deadline 1

Top agencies

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Statutory references

N/A

House Votes

No House roll call votes have been linked to this bill yet.

Timeline

Jan 8, 2019

Introduced in House

Jan 8, 2019

Introduced in House

Jan 8, 2019

Referred to the House Committee on Ways and Means.

Affected Sectors

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Finance and banking
33 evidence matches
Impact 100% Confidence 74%

chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 25E. Expenses for household and elder care services necessary for gainful employment (a) Allowance of credit (1) In general In the cas

Internal Revenue Code 116 HR 323 IH: To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment. U.S. House of Representatives 2019-01-08 text/xml E

hich was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment. 1. Expenses for household an

Labor and employment
18 evidence matches
Impact 100% Confidence 78%

is amended by penses for household and elder care services necessary for gainful employment (a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following

chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 25E. Expenses for household and elder care services necessary for gainful employment.. (c) Effective date The amendments made by thi

is amended by ND ELDER CARE SERVICES NECESSARY FOR GAINFUL EMPLOYMENT. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC.

CBO Cost Estimates

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Campaign Finance Context

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Lobbying Context

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Summary

00 Introduced in House Feb 6, 2019

This bill allows a new tax credit for a taxpayer's employment-related expenses necessary to care for a dependent who has attained age 50. Employment-related expenses include (1) expenses for household services; and (2) expenses for the care of the dependent, including respite care and hospice care. The expenses must be incurred to enable the taxpayer to be gainfully employed for any period for which there are one or more dependents that qualify for the credit. The bill limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year.

Sponsors

Lee, Barbara
Sponsor

Lee, Barbara

Democratic · CA-13 · L000551

Joined Jan 8, 2019
Website
N/A
Phone
N/A
Office
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Amendments

No amendment records are currently available for this bill.
Compiled bill record. Bill pages combine Congress.gov source payloads, normalized relationships, cached text analysis, vote links, and deterministic sector/signal extraction. This is not an official government record or legal advice; use the official source link when accuracy matters.