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S 2079 105th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to replace the dependent care credit for children age 5 and under with an increase in the amount of the child tax credit for such children.

Introduced: May 14, 1998 See on congress.gov
Taxation CostsDay careFamiliesIncome tax
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Personal income taxTax credits
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 14, 1998
Read twice and referred to the Committee on Finance.
May 14, 1998
Sponsor introductory remarks on measure. (CR S4906-4907)
May 14, 1998
Introduced in Senate
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 Latest action May 14, 1998

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase (to $1,500) the child tax credit for a child who is five years of age or less. Eliminates the dependent care credit for a child under the age of five.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Wyden, Ron
Oregon · May 14, 1998
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APA
U.S. Congress. (2026). S. 2079: A bill to amend the Internal Revenue Code of 1986 to replace the dependent care credit for children age 5 and under with an increase in the amount of the child tax credit for such children.. 105th Congress. Open America. https://openamerica.io/bill/105-S-2079/
MLA
"S. 2079: A bill to amend the Internal Revenue Code of 1986 to replace the dependent care credit for children age 5 and under with an increase in the amount of the child tax credit for such children.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-2079/.
Bluebook (legal)
S. 2079, 105th Cong. (2026), https://openamerica.io/bill/105-S-2079/.
Markdown link
[S. 2079: A bill to amend the Internal Revenue Code of 1986 to replace the dependent care credit for children age 5 and under with an increase in the amount of the child tax credit for such children.](https://openamerica.io/bill/105-S-2079/)
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