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HR 373 106th Congress House

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
Taxation Adult day careCostsDay careDisabled
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FamiliesIncome taxLabor and EmploymentMarried peoplePersonal income taxSocial WelfareTax credits
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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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 Latest action January 19, 1999

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Sessions, Pete
Texas · Mar 9, 2000
Cite this page click to expand
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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