Child and Dependent Care Tax Credit Enhancement Act of 2024
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Child and Dependent Care Tax Credit Enhancement Act of 2024
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 2024; and (5) make the credit refundable for taxpayers who have a principal residence for more than half of the taxable year.
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. 3657: Child and Dependent Care Tax Credit Enhancement Act of 2024. 118th Congress. Open America. https://openamerica.io/bill/118-S-3657/
"S. 3657: Child and Dependent Care Tax Credit Enhancement Act of 2024." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-3657/.
S. 3657, 118th Cong. (2026), https://openamerica.io/bill/118-S-3657/.
[S. 3657: Child and Dependent Care Tax Credit Enhancement Act of 2024](https://openamerica.io/bill/118-S-3657/)