I
119THCONGRESS
1
STSESSION H. R. 1408
To amend the Internal Revenue Code of 1986 to double the value of certain
tax benefits relating to children and dependents.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY18, 2025
Ms. D
AVIDSof Kansas (for herself, Mr. FITZPATRICK, Ms. BONAMICI, and
Mr. M
ACKENZIE) 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 double
the value of certain tax benefits relating to children
and dependents.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Affordable Child Care 4
Act’’. 5
SEC. 2. CHILD AND DEPENDENT CARE CREDIT DOUBLED. 6
(a) I
NGENERAL.—Section 21(c) of the Internal Rev-7
enue Code of 1986 is amended— 8
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•HR 1408 IH
(1) in paragraph (1), by striking ‘‘$3,000’’ and 1
inserting ‘‘$6,000’’, and 2
(2) in paragraph (2), by striking ‘‘$6,000’’ and 3
inserting ‘‘$12,000’’. 4
(b) C
ONFORMINGAMENDMENT.—Section 21 of such 5
Code is amended by striking subsection (g) and redesig-6
nating subsection (h) as subsection (g). 7
(c) E
FFECTIVEDATE.—The amendments made by 8
this section shall apply to taxable years beginning after 9
December 31, 2024. 10
SEC. 3. DEPENDENT CARE ASSISTANCE PROGRAM LIMIT 11
DOUBLED. 12
(a) I
NGENERAL.—Section 129(a)(2) of the Internal 13
Revenue Code of 1986 is amended— 14
(1) in subparagraph (A), by striking ‘‘$5,000 15
($2,500’’ and inserting ‘‘$10,000 (half such dollar 16
amount)’’, and 17
(2) by striking subparagraph (D). 18
(b) E
FFECTIVEDATE.—The amendments made by 19
this section shall apply to taxable years beginning after 20
December 31, 2024. 21
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SEC. 4. EMPLOYER-PROVIDED CHILDCARE CREDIT DOU-1
BLED. 2
(a) I
NGENERAL.—Section 45F(b) of the Internal 3
Revenue Code of 1986 is amended by striking ‘‘$150,000’’ 4
and inserting ‘‘$300,000’’. 5
(b) E
FFECTIVEDATE.—The amendments made by 6
this section shall apply to taxable years beginning after 7
December 31, 2024. 8
Æ
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