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Child and Dependent Care Tax Credit Enhancement Act of 2025

In committee: it can still change before the session ends.

US HR 2994 · House Bill · 119th Congress

Stage
In committee
Started in
House
Sponsors
28
Latest action
Apr 24, 2025

What it does

The Child and Dependent Care Tax Credit Enhancement Act of 2025 would increase the maximum credit amount and make it fully refundable for qualifying taxpayers who maintain a principal place of abode in the U.S. for more than half the year. It raises the dollar limits for eligible expenses from $3,000 to $8,000 for one qualifying individual and from $6,000 to $16,000 for two or more, while adjusting the credit percentage based on income—starting at 50% and phasing down by 1 percentage point for each $2,000 of AGI over $125,000, with a floor of 20% that further phases out above $400,000 AGI. The bill also ensures married couples filing separately are treated as if filing jointly for credit…

AI summary · The lawmakers haven’t published an official summary of this bill yet, so 52 wrote this one from the bill’s text.

Read the full textRead it on the official site

Where it stands

  1. Introduced (Done)

    Apr 24, 2025

  2. Committee (Current step)

    In committee · Apr 24, 2025

  3. Floor (Not started)

  4. Law (Not started)

What moved

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

In the news

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Where it goes next

While a bill can still move, the questions are about people and money.

Work with this bill

Child and Dependent Care Tax Credit Enhancement Act of 2025 | 52