To amend the Internal Revenue Code of 1986 to make the dependent care tax credit refundable, to phaseout such credit for higher-income taxpayers, and to provide for advance payments of such credit.
Children and Incapacitated Dependents Care Annual Refund (CIDCARE) Act - Amends the Internal Revenue Code to make the dependent care credit a refundable tax credit.
Makes higher-income taxpayers ineligible for such credit.
Allows employers to advance the payments of such credit.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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