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S 1290 111th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit.

Introduced: June 18, 2009 Introduced by: Gillibrand, Kirsten E. Democratic · New York See on congress.gov
Taxation Child care and developmentHigher educationIncome tax credits
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Jun 18, 2009
Read twice and referred to the Committee on Finance.
Jun 18, 2009
Introduced in Senate
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 Latest action June 18, 2009

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow taxpayers who are part-time students to claim the tax credit for dependent care expenses (currently, only full-time students may claim such credit).

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1290: A bill to amend the Internal Revenue Code of 1986 to expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit.. 111th Congress. Open America. https://openamerica.io/bill/111-S-1290/
MLA
"S. 1290: A bill to amend the Internal Revenue Code of 1986 to expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-1290/.
Bluebook (legal)
S. 1290, 111th Cong. (2026), https://openamerica.io/bill/111-S-1290/.
Markdown link
[S. 1290: A bill to amend the Internal Revenue Code of 1986 to expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit.](https://openamerica.io/bill/111-S-1290/)
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