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HR 2553 105th Congress House Taxation Caregivers Cost of living adjustments Day care Disabled Economics and Public Finance Education Families Health Higher education Income tax Indexing (Economic policy) Labor and Employment Married people Mentally disabled Personal income tax Physically disabled Respite care Students Tax credits

To amend the Internal Revenue Code of 1986 to make the dependent care credit refundable, and for other purposes.

Introduced: September 25, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 5, 1998
Sponsor introductory remarks on measure. (CR H893)
Sep 25, 1997
Referred to the House Committee on Ways and Means.
Sep 25, 1997
Sponsor introductory remarks on measure. (CR E1862-1863)
Sep 25, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Repeals the Internal Revenue Code's nonrefundable income tax credit for employment-related dependent care expenses, replacing it with a corresponding refundable 50 percent credit, reduced (but not below 20 percent) as the taxpayer's adjusted gross income exceeds $15,000 (adjusted for inflation). Includes within the scope of the new credit up to $1,200 ($2,400 in the case of more than one qualifying individual) of respite care expenses incurred in the care of: (1) a dependent of the taxpayer who is at least 13 years old; or (2) a spouse or other dependent who is physically or mentally incapable of self-care.

What's happening now March 5, 1998

Sponsor introductory remarks on measure. (CR H893)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Davis, Danny K.
Illinois · Sep 25, 1997
 D
McGovern, James P.
Massachusetts · Sep 25, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2553: To amend the Internal Revenue Code of 1986 to make the dependent care credit refundable, and for other purposes.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2553/
MLA
"H.R. 2553: To amend the Internal Revenue Code of 1986 to make the dependent care credit refundable, and for other purposes.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2553/.
Bluebook (legal)
H.R. 2553, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2553/.
Markdown link
[H.R. 2553: To amend the Internal Revenue Code of 1986 to make the dependent care credit refundable, and for other purposes.](https://openamerica.io/bill/105-HR-2553/)
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