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S 598 115th Congress Senate Taxation Child care and development Disability and paralysis Income tax deductions Inflation and prices Tax treatment of families

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: March 9, 2017 Introduced by: Gillibrand, Kirsten E. Democratic · New York See on congress.gov
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Mar 9, 2017
Read twice and referred to the Committee on Finance.
Mar 9, 2017
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill 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 physically or mentally incapable of self-care (qualifying child). The deduction is subject to annual limits of $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. The bill allows an annual inflation adjustment to such amounts for taxable years beginning after 2017.

What's happening now March 9, 2017

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Paul, Rand
Kentucky · Mar 9, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). S. 598: 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.. 115th Congress. Open America. https://openamerica.io/bill/115-S-598/
MLA
"S. 598: 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.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-598/.
Bluebook (legal)
S. 598, 115th Cong. (2026), https://openamerica.io/bill/115-S-598/.
Markdown link
[S. 598: 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/115-S-598/)
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