Home > 106th Congressional Bills > H.R. 5603 (ih) To prohibit the importation of any textile or apparel article that is produced, manufactured, or grown in Burma. [Introduced in House] ...

H.R. 5603 (ih) To prohibit the importation of any textile or apparel article that is produced, manufactured, or grown in Burma. [Introduced in House] ...


Google
 
Web GovRecords.org








106th CONGRESS
  2d Session
                                H. R. 5602

To amend the Internal Revenue Code of 1986 to allow a refundable credit 
    to grandparents who provide primary child care services without 
   compensation for their grandchildren who are not their dependents.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 30, 2000

Ms. DeLauro (for herself and Mr. Maloney of Connecticut) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to allow a refundable credit 
    to grandparents who provide primary child care services without 
   compensation for their grandchildren who are not their dependents.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Grandchild Care Tax Relief Act of 
2000''.

SEC. 2. REFUNDABLE CREDIT TO GRANDPARENTS PROVIDING PRIMARY CHILD CARE 
              FOR GRANDCHILDREN NOT THEIR DEPENDENTS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 35 as section 36 and by inserting 
after section 34 the following new section:

``SEC. 35. GRANDPARENTS PROVIDING PRIMARY CHILD CARE FOR GRANDCHILDREN 
              WHO ARE NOT THEIR DEPENDENTS.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this chapter for the 
taxable year an amount equal to $500 with respect to each qualifying 
grandchild for whom the taxpayer or the spouse of the taxpayer 
provides, without compensation, primary child care services during the 
taxable year.
    ``(b) Qualifying Grandchild.--For purposes of this section, the 
term `qualifying grandchild' means any individual--
            ``(1) with respect to whom the taxpayer is not allowed a 
        deduction under section 151 with respect to such individual for 
        the taxable year,
            ``(2) who has not attained the age of 16 as of the close of 
        the calendar year in which the taxable year of the taxpayer 
        begins, and
            ``(3) who is a descendent of a son, daughter, stepson, or 
        stepdaughter of the taxpayer or is a foster child of such a 
        descendent, son, daughter, stepson, stepdaughter.
For purposes of paragraph (3), the term `foster child' means a child 
who is placed by an authorized placement agency.
    ``(c) Primary Child Care Services.--For purposes of this section, 
an individual provides primary child care services for a taxable year 
if the individual provides such services for not less than 30 hours per 
week for 48 weeks of the taxable year.
    ``(d) Special Rules.--For purposes of this section--
            ``(1) Deceased spouse or former spouse.--In the case of a 
        taxpayer whose spouse is deceased or is a former spouse of the 
        taxpayer, subsection (b)(3) shall be applied by substituting 
        `or deceased or former spouse of the taxpayer' after `taxpayer' 
        each place it occurs.
            ``(2) Identification requirement.--No credit shall be 
        allowed under this section to a taxpayer with respect to any 
        qualifying grandchild unless the taxpayer includes the name and 
        taxpayer identification number of such qualifying grandchild on 
        the return of tax for the taxable year.
            ``(3) Taxable year must be full taxable year.--Except in 
        the case of a taxable year closed by reason of the death of the 
        taxpayer, no credit shall be allowable under this section in 
        the case of a taxable year covering a period of less than 12 
        months.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting before the period ``, or 
        from section 35 of such Code''.
            (2) 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 last item and inserting the 
        following new items:

                              ``Sec. 35. Grandparents providing primary 
                                        child care for grandchildren 
                                        who are not their dependents.
                              ``Sec. 36. Overpayments of tax.''.
    (c) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to taxable years beginning with or after the taxable year 
        with respect to which the conditions specified in paragraph (2) 
        are satisfied.
            (2) Trigger mechanism.--The conditions specified in this 
        paragraph are the following:
                    (A) The credit under section 21 of the Internal 
                Revenue Code of 1986 (relating to expenses for 
                household and dependent care services necessary for 
                gainful employment)--
                            (i) is refundable,
                            (ii) is available at a maximum level to 
                        those with an adjusted gross income limit of 
                        not less than $30,000 per year, indexed for 
                        inflation,
                            (iii) is available at a minimal level to 
                        those with an adjusted gross income of not less 
                        than $60,000 per year, indexed for inflation, 
                        and
                            (iv) is available to parents of infants 
                        ages 0-12 months without regard to out-of-
                        pocket child care expenses of the parents.
                    (B) The maximum amount of employment-related 
                expenses that can be taken into account under section 
                21 of such Code is indexed for inflation.
                    (C) The applicable percentage of expenses that are 
                allowed under section 21 of such Code is increased to 
                not less than 50 percent.
                                 <all>

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 H.R. 1359 (ih) To designate the Federal building and United States courthouse to be constructed at 10 East Commerce Street in Youngstown, Ohio, as the ``Frank J. Battisti and Nathaniel R. Jones Federal Building and United States Courthouse''. [Introduced...
2 H.Con.Res. 271 (ih) Expressing the support of Congress for activities to increase public awareness of multiple sclerosis. [Introduced in House] ...
3 H.Con.Res. 212 (ih) Expressing the sense of the Congress concerning continued use of the United States Navy training range on the island of Vieques in the Commonwealth of Puerto Rico. [Introduced in House] ...
4 H.Con.Res. 394 (eh) [Engrossed in House] ...
5 H.R. 5486 (ih) To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. [Introduced in Hous...
6 H.R. 2137 (ih) To amend the Internal Revenue Code of 1986 to extend the research and development tax credit to research in the Commonwealth of Puerto Rico and the possessions of the United States. [Introduced in House] ...
7 S.Res. 96 (is) Expressing the sense of the Senate regarding a peaceful process of self-determination in East Timor, and for other purposes. [Introduced in Senate] ...
8 H.R. 5266 (ih) For the relief of Saeed Rezai. [Introduced in House] ...
9 S. 2284 (pcs) To amend the Fair Labor Standards Act of 1938 to provide for an increase in the Federal minimum wage. [Placed on Calendar Senate] ...
10 S. 2799 (is) To allow a deduction for Federal, State, and local taxes on gasoline, diesel fuel, or other motor fuel purchased by consumers between July 1, 2000, and December 31, 2000. [Introduced in Senate] ...
11 H.Con.Res. 194 (eh) [Engrossed in House] ...
12 H.Con.Res. 44 (rh) Authorizing the use of the Capitol Grounds for the 18th annual National Peace Officers' Memorial Service. [Reported in House] ...
13 S. 3145 (is) To amend the Internal Revenue Code of 1986 to clarify the treatment under the tax-exempt bond rules of prepayments for certain commodities. [Introduced in Senate] ...
14 S. 2352 (rs) To designate portions of the Wekiva River and associated tributaries as a component of the National Wild and Scenic Rivers System. [Reported in Senate] ...
15 H.Res. 579 (eh) [Engrossed in House] ...
16 H.R. 417 (ih) To amend the Federal Election Campaign Act of 1971 to reform the financing of campaigns for elections for Federal office, and for other purposes. [Introduced in House] ...
17 S. 293 (is) To direct the Secretaries of Agriculture and Interior to convey certain lands in San Juan County, New Mexico, to San Juan College. [Introduced in Senate] ...
18 H.R. 1866 (ih) To provide a process for the public to appeal certain decisions made by the National Park Service and by the United States Fish and Wildlife Service. [Introduced in House] ...
19 S. 1211 (rh) To amend the Colorado River Basin Salinity Control Act to authorize additional measures to carry out the control of salinity upstream of Imperial Dam in a cost-effective manner. [Reported in House] ...
20 H.R. 1375 (ih) To amend title XVIII of the Social Security Act to reduce the maximum financial risk permitted for physicians participating in Medicare+Choice plans and encourage payment for quality. [Introduced in House] ...
21 S. 1598 (is) To amend title 5, United States Code, to provide for appropriate [Introduced in Senate] ...
22 H.J.Res. 34 (ih) Congratulating and commending the Veterans of Foreign Wars. [Introduced in House] ...
23 S. 3030 (is) To amend title 31, United States Code, to provide for executive agencies to conduct annual recovery audits and recovery activities, and for other purposes. [Introduced in Senate] ...
24 S.Res. 368 (ats) To recognize the importance of relocating and renovating the Hamilton Grange, New York. [Agreed to Senate] ...
25 H.J.Res. 86 (ih) Recognizing the 50th anniversary of the Korean War and the service by members of the Armed Forces during such war, and for other purposes. [Introduced in House] ...
26 H.R. 1340 (ih) To require brokers, dealers, investment companies, and investment advisers to protect the confidentiality of financial information obtained concerning their customers, and for other purposes. [Introduced in House] ...
27 H.R. 4808 (ih) To establish the New York Canal Housing Heritage Corridor as an affiliated unit of the National Park System, and for other purposes. [Introduced in House] ...
28 H.Res. 635 (ih) Calling on the President to take all appropriate action within his [Introduced in House] ...
29 H.R. 3327 (ih) To provide for the return of fair and reasonable fees to the Federal Government for the use and occupancy of National Forest System land under the recreation residence program, and for other purposes. [Introduced in House] ...
30 S. 2801 (pcs) To prohibit funding of the negotiation of the move of the Embassy of the People's Republic of China in the United States until the Secretary of State has required the divestiture of property purchased by the Xinhua News Agency in violation o...


Other Documents:

106th 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