Child and Dependent Care Tax Credit Enhancement Act of 2017
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Child and Dependent Care Tax Credit Enhancement Act of 2017
This bill amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) increase to $120,000, the adjusted gross income threshold level above which such credit is incrementally reduced; (2) increase the dollar limit on the allowable amount of such credit; (3) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2018; and (4) make such credit refundable.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 470: Child and Dependent Care Tax Credit Enhancement Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-470/
"S. 470: Child and Dependent Care Tax Credit Enhancement Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-470/.
S. 470, 115th Cong. (2026), https://openamerica.io/bill/115-S-470/.
[S. 470: Child and Dependent Care Tax Credit Enhancement Act of 2017](https://openamerica.io/bill/115-S-470/)