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S 926 105th Congress Senate

Working Family Child Care Tax Relief Act of 1997

Official title: A bill to amend the Internal Revenue Code of 1986 to expand the child and dependent care credit, and for other purposes.

Introduced: June 17, 1997 See on congress.gov
Taxation Day careDisabledFamiliesIncome tax
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Personal income taxTax creditsTax refunds
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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
Jun 17, 1997
Read twice and referred to the Committee on Finance.
Jun 17, 1997
Sponsor introductory remarks on measure. (CR S5871)
Jun 17, 1997
Introduced in Senate
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 Latest action June 17, 1997

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Working Family Child Care Tax Relief Act of 1997 - Amends the Internal Revenue Code with respect to the child and dependent care credit to: (1) increase the maximum credit; (2) revise the applicable percentage formula; and (3) make the credit refundable.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Murray, Patty
Washington · Jun 17, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). S. 926: Working Family Child Care Tax Relief Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-S-926/
MLA
"S. 926: Working Family Child Care Tax Relief Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-926/.
Bluebook (legal)
S. 926, 105th Cong. (2026), https://openamerica.io/bill/105-S-926/.
Markdown link
[S. 926: Working Family Child Care Tax Relief Act of 1997](https://openamerica.io/bill/105-S-926/)
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