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HR 927 117th Congress House Taxation Child care and development Income tax credits Inflation and prices Marriage and family status

Child and Dependent Care Tax Credit Enhancement Act of 2021

Introduced: February 8, 2021 Introduced by: Davis, Danny K. Democratic · Illinois See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Feb 8, 2021
Referred to the House Committee on Ways and Means.
Feb 8, 2021
Introduced in House
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 Plain-English summary Congressional Research Service

Child and Dependent Care Tax Credit Enhancement Act of 2021

This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $400,000, the adjusted gross income threshold level above which the credit is incrementally reduced; (2) increase the dollar limits on the allowable amount of the credit; (3) specify rules for married couples filing separate returns; (4) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2022; and (5) make the credit refundable.

What's happening now February 8, 2021

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • S 271 Identical bill Child and Dependent Care Tax Credit Enhancement Act of 2021
  • S 3088 Related bill Five Freedoms for America’s Children Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
DelBene, Suzan K.
Washington · Feb 8, 2021
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 927: Child and Dependent Care Tax Credit Enhancement Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-927/
MLA
"H.R. 927: Child and Dependent Care Tax Credit Enhancement Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-927/.
Bluebook (legal)
H.R. 927, 117th Cong. (2026), https://openamerica.io/bill/117-HR-927/.
Markdown link
[H.R. 927: Child and Dependent Care Tax Credit Enhancement Act of 2021](https://openamerica.io/bill/117-HR-927/)
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