Home > 107th Congressional Bills > H.R. 494 (ih) To amend the Internal Revenue Code of 1986 to allow all taxpayers a credit against income tax for up to $200 of charitable contributions. [Introduced in House] ...

H.R. 494 (ih) To amend the Internal Revenue Code of 1986 to allow all taxpayers a credit against income tax for up to $200 of charitable contributions. [Introduced in House] ...


Google
 
Web GovRecords.org








108th CONGRESS
  1st Session
                                H. R. 493

   To repeal the sunset on the increased assistance pursuant to the 
  dependent care tax credit provisions of the Economic Growth and Tax 
  Relief Reconciliation Act of 2001 and to make the credit refundable.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 29, 2003

  Mr. Platts introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To repeal the sunset on the increased assistance pursuant to the 
  dependent care tax credit provisions of the Economic Growth and Tax 
  Relief Reconciliation Act of 2001 and to make the credit refundable.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF SUNSET.

    Section 901 of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 is amended by adding at the end the following new 
subsection:
    ``(c) Increases in Assistance Pursuant to Dependent Care Credit 
Made Permanent.--Notwithstanding subsections (a) and (b), the 
amendments made by section 204 shall apply without regard to 
subsections (a) and (b) of this section.''.

SEC. 2. DEPENDENT CARE CREDIT TO BE REFUNDABLE.

    (a) In General.--Section 21 of the Internal Revenue Code of 1986 
(relating to expenses for household and dependent care services 
necessary for gainful employment) is hereby moved to subpart C of part 
IV of subchapter A of chapter 1 of such Code (relating to refundable 
credits) and inserted after section 35.
    (b) Technical Amendments.--
            (1) Section 36 of such Code is redesignated as section 37.
            (2) Section 21 of such Code, as so moved, is redesignated 
        as section 36.
            (3) Paragraph (1) of section 36(a) of such Code (as 
        redesignated by paragraph (2)) is amended by striking ``this 
        chapter'' and inserting ``this subtitle''.
            (4) Paragraph (1) of section 23(f) of such Code is amended 
        by striking ``21(e)'' and inserting ``36(e)''.
            (5) Subparagraph (C) of section 129(a)(2) of such Code is 
        amended by striking ``section 21(e)'' and inserting ``section 
        36(e)''.
            (6) Paragraph (2) of section 129(b) of such Code is amended 
        by striking ``section 21(d)(2)'' and inserting ``section 
        36(d)(2)''.
            (7) Paragraph (1) of section 129(e) of such Code is amended 
        by striking ``section 21(b)(2)'' and inserting ``section 
        36(b)(2)''.
            (8) Subsection (e) of section 213 of such Code is amended 
        by striking ``section 21'' and inserting ``section 36''.
            (9) Subparagraph (H) of section 6213(g)(2) of such Code is 
        amended by striking ``section 21'' and inserting ``section 
        36''.
            (10) Subparagraph (L) of section 6213(g)(2) of such Code is 
        amended by striking ``section 21,'' and inserting ``section 
        36,''.
            (11) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting before the period ``or 
        from section 36 of such Code''.
            (12) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by striking the item relating to section 35 and 
        inserting the following:

                              ``Sec. 36. Expenses for household and 
                                        dependent care services 
                                        necessary for gainful 
                                        employment.
                              ``Sec. 37. Overpayments of tax.''
            (13) The table of sections for subpart A of such part IV is 
        amended by striking the item relating to section 21.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>

Pages: 1

Other Popular 107th Congressional Bills Documents:

1 H.R. 1294 (ih) To amend titles 10 and 14, United States Code, to provide for the use of gold in the metal content of the Medal of Honor. [Introduced in House] ...
2 H.R. 861 (rh) To make technical amendments to section 10 of title 9, United States Code. [Reported in House] ...
3 H.R. 708 (ih) To establish a congressional commemorative medal for organ donors and their families. [Introduced in House] ...
4 S. 166 (rs) To limit access to body armor by violent felons and to facilitate the donation of Federal surplus body armor to State and local law enforcement agencies. [Reported in Senate] ...
5 S.Res. 23 (is) Expressing the sense of the Senate that the President should award the Presidential Medal of Freedom posthumously to Dr. Benjamin Elijah Mays in honor of his distinguished career as an educator, civil and human rights leader, and public the...
6 S. 977 (is) To amend the Agricultural Market Transition Act to require the Secretary of Agriculture to make nonrecourse marketing assistance loans and loan deficiency payments available to producers of dry peas, lentils, and chickpeas. [Introduced in Sena...
7 H.R. 351 (ih) To amend the Internal Revenue Code of 1986 to extend to civilian employees of the Department of Defense serving in combat zones the tax treatment allowed to members of the Armed Forces serving in combat zones. [Introduced in House] %%Filenam...
8 H.R. 448 (ih) To limit the age restrictions imposed by the Administrator of the Federal Aviation Administration for the issuance or renewal of certain airman certificates, and for other purposes. [Introduced in House] ...
9 H.R. 496 (eh) To amend the Communications Act of 1934 to promote deployment of [Engrossed in House] ...
10 H.R. 1727 (ih) To amend the Taxpayer Relief Act of 1997 to provide for consistent treatment of survivor benefits for public safety officers killed in the line of duty. [Introduced in House] ...
11 H.Con.Res. 5 (ih) Expressing the sense of the Congress that the States should adopt uniform voting procedures to carry out the election of the President and Vice President. [Introduced in House] ...
12 H.R. 78 (ih) Proposing an amendment to the Constitution of the United States with respect to the right to life. [Introduced in House] ...
13 H.Con.Res. 79 (enr) [Enrolled bill] ...
14 S. 520 (is) To amend the Clayton Act, and for other purposes. [Introduced in Senate] ...
15 H.R. 240 (ih) To ensure that certain property which was taken into trust by the United States for the benefit of the Poarch Band of Creek Indians of Alabama shall be protected and shall not be used for gaming. [Introduced in House] ...
16 S. 750 (is) To amend the Internal Revenue Code of 1986 to provide the same tax treatment for danger pay allowance as for combat pay. [Introduced in Senate] ...
17 S. 926 (is) To prohibit the importation of any article that is produced, manufactured, or grown in Burma. [Introduced in Senate] ...
18 H.Res. 63 (ath) Designating minority membership on certain standing committees of the House. [Agreed to House] ...
19 H.R. 1773 (ih) To amend the Internal Revenue Code of 1986 to allow a credit against income tax for the purchase of a principal residence by a first-time homebuyer. [Introduced in House] ...
20 H.R. 741 (rh) To amend the Trademark Act of 1946 to provide for the registration and protection of trademarks used in commerce, in order to carry out provisions of certain international conventions, and for other purposes. [Reported in House] %%Filename:...
21 H.R. 1209 (rfs) To amend the Immigration and Nationality Act to determine whether an alien is a child, for purposes of classification as an immediate relative, based on the age of the alien on the date the classification petition with respect to the alien...
22 H.Con.Res. 151 (ih) Expressing continuing sympathy for the victims of the devastating earthquake that struck the Republic of India on January 26, 2001, and support for ongoing aid efforts. [Introduced in House] ...
23 H.R. 974 (rh) To increase the number of interaccount transfers which may be made from business accounts at depository institutions, to authorize the Board of Governors of the Federal Reserve System to pay interest on reserves, and for other purposes. [Rep...
24 H.R. 2134 (ih) To amend title IV of the Employee Retirement Income Security Act of 1974 to increase the phase-in limitation applicable to the guarantee under such title of benefit improvements made prior to plan termination. [Introduced in House] %%Filena...
25 H.Res. 21 (eh) [Engrossed in House] ...
26 H.Res. 67 (ih) Recognizing the importance of combatting tuberculosis on a worldwide basis, and acknowledging the severe impact that TB has on minority populations in the United States. [Introduced in House] ...
27 H.R. 202 (ih) To amend the Crime Control Act of 1990 to prohibit law enforcement agencies from imposing a waiting period before accepting reports of missing children less than 21 years of age. [Introduced in House] ...
28 H.Res. 79 (eh) [Engrossed in House] ...
29 H.R. 1393 (ih) To amend the Juvenile Justice and Delinquency Prevention Act of 1974 to provide financial assistance for the prevention of juvenile crime. [Introduced in House] ...
30 H.R. 495 (eh) To designate the Federal building located in Charlotte Amalie, St. Thomas, United States Virgin Islands, as the ``Ron de Lugo Federal Building''. [Engrossed in House] ...


Other Documents:

107th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions

Additional

1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy