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S 1426 117th Congress Senate Taxation Income tax credits Inflation and prices Tax treatment of families

Parent Tax Credit Act

Introduced: April 28, 2021 Introduced by: Hawley, Josh Republican · Missouri 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
Apr 28, 2021
Read twice and referred to the Committee on Finance.
Apr 28, 2021
Introduced in Senate
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 Plain-English summary Congressional Research Service

Parent Tax Credit Act

This bill allows an eligible individual a tax credit of $6,000 ($12,000 in the case of a joint tax return), with a limitation based on a minimum earned income level. The bill defines eligible individual as any individual who has a qualifying child who is not yet 13. The eligible individual may not be a nonresident alien, any alien unlawfully present in the United States, and any individual who is a dependent of another taxpayer. To be eligible for the credit, the taxpayer must include on the return of tax a valid Social Security account number.

The bill requires the Internal Revenue Service to establish a program for making advance payments of the credit to taxpayers on a monthly basis.

The bill terminates the child and dependent care tax credit after 2021.

What's happening now April 28, 2021

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1426: Parent Tax Credit Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-1426/
MLA
"S. 1426: Parent Tax Credit Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-1426/.
Bluebook (legal)
S. 1426, 117th Cong. (2026), https://openamerica.io/bill/117-S-1426/.
Markdown link
[S. 1426: Parent Tax Credit Act](https://openamerica.io/bill/117-S-1426/)
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