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HR 373 106th Congress House Taxation Adult day care Costs Day care Disabled Families Income tax Labor and Employment Married people Personal income tax Social Welfare Tax credits

To amend the Internal Revenue Code of 1986 to allow all taxpayers who maintain households with dependents a credit for dependents.

Introduced: January 19, 1999 See on congress.gov
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 19, 1999
Referred to the House Committee on Ways and Means.
Jan 19, 1999
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code with respect to the household and dependent care services credit to: (1) eliminate the employment-related requirement; (2) increase the credit percentage; (3) change the qualifying age of dependents who are not physically or mentally incapable from under 13 to under 7 years old; and (4) revise allowable amounts considered for credit calculation.

What's happening now January 19, 1999

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 373: To amend the Internal Revenue Code of 1986 to allow all taxpayers who maintain households with dependents a credit for dependents.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-373/
MLA
"H.R. 373: To amend the Internal Revenue Code of 1986 to allow all taxpayers who maintain households with dependents a credit for dependents.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-373/.
Bluebook (legal)
H.R. 373, 106th Cong. (2026), https://openamerica.io/bill/106-HR-373/.
Markdown link
[H.R. 373: To amend the Internal Revenue Code of 1986 to allow all taxpayers who maintain households with dependents a credit for dependents.](https://openamerica.io/bill/106-HR-373/)
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