Amends the Internal Revenue Code to prohibit a tax credit for payments made by a taxpayer to an individual for household and dependent care services if such individual is a dependent of the taxpayer for whom the taxpayer is entitled to a dependency exemption or is a child of the taxpayer under 19 years of age. Eliminates the requirement that such services qualify as employment for purposes of the Federal Insurance contributions Act.
States the the provisions of this Act shall apply to taxable years beginning after December 31, 1977.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1092.
Reported to House from the Committee on Ways and Means with amendment, H. Rept. 95-1092.
Measure called up under motion to suspend rules and pass in House.
Measure considered in House.
Passed/agreed to in House: Measure passed House, amended, roll call #356 (363-44).
Roll Call #356 (House)Measure passed House, amended, roll call #356 (363-44).
Roll Call #356 (House)Referred to Senate Committee on Finance.
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