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HR 3944 100th Congress House Taxation Children and youth Costs Day care Families Income tax Tax credits

A bill to amend the Internal Revenue Code of 1986 to allow a refundable credit against tax to taxpayers for dependents who have not attained the age of compulsory school attendance as prescribed by…

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A bill to amend the Internal Revenue Code of 1986 to allow a refundable credit against tax to taxpayers for dependents who have not attained the age of compulsory school attendance as prescribed by the law of the State in which the taxpayer resides, and to repeal the credit for expenses for child care services necessary for gainful employment for expenses with respect to such dependents.

Introduced: February 16, 1988 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 16, 1988
Referred to House Committee on Ways and Means.
Feb 16, 1988
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an individual taxpayer a refundable income tax credit, in an amount based on adjusted gross income (minimum credit of $150), for each dependent below the age of compulsory school attendance in the State where the taxpayer resides. Sets the maximum credit amount as the total employee tax withheld from the taxpayer's wages during the year under the Federal Insurance Contributions Act.

Disallows application of the nonrefundable dependent care income tax credit with respect to a taxpayer's dependents under age 15, unless the child is physically or mentally incapable of self-care.

What's happening now February 16, 1988

Referred to House Committee on Ways and Means.

 Related & companion bills 1
  • S 2187 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow refundable credit against tax to taxpayers for dependents wh…
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Mar 14, 1988
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APA
U.S. Congress. (2026). H.R. 3944: A bill to amend the Internal Revenue Code of 1986 to allow a refundable credit against tax to taxpayers for dependents who have not attained the age of compulsory school attendance as prescribed by the law of the State in which the taxpayer resides, and to repeal the credit for expenses for child care services necessary for gainful employment for expenses with respect to such dependents.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-3944/
MLA
"H.R. 3944: A bill to amend the Internal Revenue Code of 1986 to allow a refundable credit against tax to taxpayers for dependents who have not attained the age of compulsory school attendance as prescribed by the law of the State in which the taxpayer resides, and to repeal the credit for expenses for child care services necessary for gainful employment for expenses with respect to such dependents.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-3944/.
Bluebook (legal)
H.R. 3944, 100th Cong. (2026), https://openamerica.io/bill/100-HR-3944/.
Markdown link
[H.R. 3944: A bill to amend the Internal Revenue Code of 1986 to allow a refundable credit against tax to taxpayers for dependents who have not attained the age of compulsory school attendance as prescribed by the law of the State in which the taxpayer resides, and to repeal the credit for expenses for child care services necessary for gainful employment for expenses with respect to such dependents.](https://openamerica.io/bill/100-HR-3944/)
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