US Congress House Bill 323 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 3-0)
Status: Introduced on January 8 2019 - 25% progression, died in committee
Action: 2019-01-08 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

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.

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.

Rep. Barbara Lee [D-CA]

Rep. Debbie Wasserman Schultz [D-FL]

Rep. Frederica Wilson [D-FL]

Date	Chamber	Action
2019-01-08	House	Referred to the House Committee on Ways and Means.
2019-01-08	House	Introduced in House

Type	Source
Summary	https://www.congress.gov/bill/116th-congress/house-bill/323/all-info
Text	https://www.congress.gov/116/bills/hr323/BILLS-116hr323ih.pdf