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S 1975 113th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.

Introduced: January 30, 2014 Introduced by: Gillibrand, Kirsten E. Democratic · New York See on congress.gov
Taxation Child care and developmentIncome tax deductionsTax treatment of families
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 30, 2014
Read twice and referred to the Committee on Finance.
Jan 30, 2014
Introduced in Senate
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 Latest action January 30, 2014

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2014.

 Related & companion bills 1
  • HR 5365 Identical bill To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for othe…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Paul, Rand
Kentucky · Apr 10, 2014
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APA
U.S. Congress. (2026). S. 1975: A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.. 113th Congress. Open America. https://openamerica.io/bill/113-S-1975/
MLA
"S. 1975: A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1975/.
Bluebook (legal)
S. 1975, 113th Cong. (2026), https://openamerica.io/bill/113-S-1975/.
Markdown link
[S. 1975: A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.](https://openamerica.io/bill/113-S-1975/)
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