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HR 575 101th Congress House Taxation Costs Day care Families Income tax Tax credits

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…

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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: January 20, 1989 See on congress.gov
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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
Jan 20, 1989
Referred to the House Committee on Ways and Means.
Jan 20, 1989
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 13, unless the child is physically or mentally incapable of self-care.

What's happening now January 20, 1989

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Jan 20, 1989
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APA
U.S. Congress. (2026). H.R. 575: 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.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-575/
MLA
"H.R. 575: 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.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-575/.
Bluebook (legal)
H.R. 575, 101st Cong. (2026), https://openamerica.io/bill/101-HR-575/.
Markdown link
[H.R. 575: 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/101-HR-575/)
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