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S. 749 116th Congress Senate

PACE Act

Official title: A bill to amend the Internal Revenue Code of 1986 to increase and make fully refundable the Child and Dependent Care Tax Credit, to increase the maximum amount… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to increase and make fully refundable the Child and Dependent Care Tax Credit, to increase the maximum amount excludable from gross income for employer-provided dependent care assistance, and for other purposes.

Introduced: March 12, 2019 Introduced by: Angus S. King Jr. Independent · Maine See on congress.gov
Taxation Child care and developmentEmployee benefits and pensionsIncome tax creditsIncome tax exclusionInflation and prices
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 12, 2019
Read twice and referred to the Committee on Finance.
Mar 12, 2019
Introduced in Senate
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 Latest action March 12, 2019

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Promoting Affordable Childcare for Everyone Act or the PACE Act

This bill modifies the tax credit for expenses for household and dependent care services necessary for gainful employment (known as the Child and Dependent Care Tax Credit) to (1) make the credit refundable, (2) increase the rate for the credit, and (3) require the dollar amounts for such credit to be adjusted for inflation after 2019.

The bill also increases the amount of employer-provided dependent care assistance which may be excluded from the gross income of an employee and requires the increased exclusion amount to be adjusted for inflation after 2020.

 Related & companion bills 2
  • HR 1696 Identical bill PACE Act
  • HR 1985 Family Savings for Kids and Seniors Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1 Republican 1
McSally, Martha
· May 1, 2019
Burr, Richard
· Mar 12, 2019
 R
Collins, Susan M.
Maine · Mar 12, 2019
 D
Rosen, Jacky
Nevada · Mar 12, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 749: PACE Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-749/
MLA
"S. 749: PACE Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-749/.
Bluebook (legal)
S. 749, 116th Cong. (2026), https://openamerica.io/bill/116-S-749/.
Markdown link
[S. 749: PACE Act](https://openamerica.io/bill/116-S-749/)
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