I
119THCONGRESS
1
STSESSION H. R. 1426
To amend the Internal Revenue Code of 1986 to increase the amount allowed
as a credit under the expenses for household and dependent care services
credit and the employer-provided child care credit.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY18, 2025
Mr. M
ACKENZIEintroduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the amount allowed as a credit under the expenses for
household and dependent care services credit and the
employer-provided child care credit.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. INCREASE IN CREDIT FOR EXPENSES FOR 3
HOUSEHOLD AND DEPENDENT CARE SERV-4
ICES. 5
(a) I
NGENERAL.—Section 21(c) of the Internal Rev-6
enue Code of 1986 is amended— 7
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•HR 1426 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) E
FFECTIVEDATE.—The amendments made by 5
this section shall apply to taxable years beginning after 6
the date of the enactment of this Act. 7
SEC. 2. INCREASE IN EMPLOYER-PROVIDED CHILD CARE 8
CREDIT. 9
(a) I
NGENERAL.—Section 45F(b) is amended by 10
striking ‘‘$150,000’’ and inserting ‘‘$400,000’’. 11
(b) E
FFECTIVEDATE.—The amendment made by 12
this section shall apply to taxable years beginning after 13
the date of the enactment of this Act. 14
Æ
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