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HR 2527 99th Congress House Taxation Children and youth Day care Disabled Domestic Relations and Families Families Income tax Labor and Employment Support of dependents Tax credits

A bill to amend the Internal Revenue Code of 1954 to increase the amount of the credit for dependent care expenses, to make such credit refundable, and to provide that certain respite care expenses…

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A bill to amend the Internal Revenue Code of 1954 to increase the amount of the credit for dependent care expenses, to make such credit refundable, and to provide that certain respite care expenses are eligible for such credit.

Introduced: May 15, 1985 See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
May 15, 1985
Referred to House Committee on Ways and Means.
May 15, 1985
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a refundable income tax credit for: (1) employment related dependent care expenses, plus (2) expenses for the respite care of a dependent. Sets the amount of such credit at 50 percent of the sum of such expenses. Reduces such percentage (but not below 20 percent) by one percent for each full $1,000 amount by which the taxpayer's adjusted gross income exceeds $11,000. Provides for cost-of-living adjustments to such adjusted gross income amount. Limits the amount of employment-related expenses and respite care expenses which may be taken into account for purposes of such credit.

Allows such credit for expenses incurred for the care of: (1) a dependent of the taxpayer who is under the age of 15; (2) a dependent of the taxpayer who is physically or mentally incapable of caring for himself; or (3) a spouse who is incapable of caring for himself.

Repeals present provisions relating to the income tax credit for dependent care expenses necessary for gainful employment.

What's happening now May 15, 1985

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Jun 25, 1985
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APA
U.S. Congress. (2026). H.R. 2527: A bill to amend the Internal Revenue Code of 1954 to increase the amount of the credit for dependent care expenses, to make such credit refundable, and to provide that certain respite care expenses are eligible for such credit.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-2527/
MLA
"H.R. 2527: A bill to amend the Internal Revenue Code of 1954 to increase the amount of the credit for dependent care expenses, to make such credit refundable, and to provide that certain respite care expenses are eligible for such credit.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-2527/.
Bluebook (legal)
H.R. 2527, 99th Cong. (2026), https://openamerica.io/bill/99-HR-2527/.
Markdown link
[H.R. 2527: A bill to amend the Internal Revenue Code of 1954 to increase the amount of the credit for dependent care expenses, to make such credit refundable, and to provide that certain respite care expenses are eligible for such credit.](https://openamerica.io/bill/99-HR-2527/)
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