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H.R. 1426

U.S. House•In House Committee

Summary

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, was introduced in the House on Feb 18, 2025 by Rep. Ryan Mackenzie (R). It was referred to Ways And Means, and last saw action on Feb 18, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1426 has no co-sponsors and has not gone to a roll call.

hb1426/introduced-in-house.txt
119 HR 1426 IH: 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.
 U.S. House of Representatives
 2025-02-18
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 1426  IN THE HOUSE OF REPRESENTATIVES   February 18, 2025   Mr. Mackenzie  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 increase the amount allowed as a credit under the expenses for household and dependent care services credit and the employer-provided child care credit.
1.
Increase in credit for expenses for household and dependent care services
(a)
In general
 Section 21(c)  of the Internal Revenue Code of 1986 is amended—
(1)
in paragraph (1), by striking  $3,000  and inserting  $6,000 , and
(2)
in paragraph (2), by striking  $6,000  and inserting  $12,000 .
(b)
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
2.
Increase in employer-provided child care credit
(a)
In general
Section 45F(b) is amended by striking  $150,000  and inserting  $400,000 .
(b)
Effective date
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-18
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Feb 18, 2025

hb1426/introduced-in-house.md

Shown Here:
Introduced in House (02/18/2025)

This bill doubles the maximum amount that an individual may claim as a federal tax credit for qualified child and dependent care expenses and increases the maximum amount an employer may claim as a federal business tax credit for providing certain child care services to employees.

Under the bill, the annual maximum amount allowed for the child and dependent care tax credit is increased to $6,000 (from $3,000) for individuals with one qualifying child or dependent, or to $12,000 (from $6,000) for individuals with two or more qualifying children or dependents. (Under current law, an individual may claim a nonrefundable tax credit for a portion of qualified child and dependent care expenses paid so that the individual or the individual’s spouse can work or look for work.)

Further, the bill increases to $400,000 (from $150,000) the annual maximum amount that an employer may claim as a tax credit for providing certain child care services to employees. (Under current law, an employer may claim a nonrefundable business tax credit for a percentage of qualified child care facility expenses and child care referral and resource expenses.)

Sponsors

Rep. Ryan Mackenzie (R) sponsors H.R. 1426 alone.

Committees

H.R. 1426 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Feb 18, 2025 · 1,160 Bills

Actions

H.R. 1426 has taken 2 actions since Feb 18, 2025.

ChamberAction
Feb 18, 2025
House
Introduced in House
Feb 18, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 1426 has not gone to a roll call.

Titles

H.R. 1426 goes by 2 titles.

  • 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. — Official Title as Introduced
  • 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. — Display Title

Classification

The Congressional Research Service files H.R. 1426 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1426’s is Taxation.

hr1426/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1426, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 32 (Tuesday, February 18, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. MACKENZIE:H.R. 1426.Congress has the power to enact this legislation pursuantto the following:Article 1 Section 8[Page H723]

Source: congress.gov · legiscan.com