Only the right has signed this so far (Bill Ranking)
H.R. 1426 · 119th Congress (2025-2026)
1 member · Left 0 · Center 0 · Right 1 (Bill Ranking)
| Sponsor | Rep. Mackenzie, Ryan (R-PA) (Introduced 02/18/2025) |
|---|---|
| Sponsor Voting Record | Lean right · DW-NOMINATE +0.32 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 1 member signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | House - Ways and Means Committee |
| Latest Action | 02/18/2025 Referred to the House Committee on Ways and Means. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
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.)
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. I119th CONGRESS1st SessionH. R. 1426IN THE HOUSE OF REPRESENTATIVESFebruary 18, 2025Mr. Mackenzie introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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 generalSection 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 dateThe 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 generalSection 45F(b) is amended by striking $150,000 and inserting $400,000.(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 02/18/2025 | Library of Congress | Introduced in House |
| 02/18/2025 | Library of Congress | Introduced in House |
| 02/18/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| Title Type | Title |
|---|---|
| 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 | 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. |
There are no amendments to this bill.
There are no cosponsors of this bill.
| Committee | Activity |
|---|---|
| House - Ways and Means Committee | 02/18/2025 Referred To |
No related bill information was received for H.R. 1426.
Policy Area: Taxation
No legislative subjects have been assigned yet.
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