HR 1728

112th CONGRESS
1st Session

H. R. 1728

To amend the Internal Revenue Code of 1986 to increase the credit for employers establishing workplace child care facilities, to increase the child care credit to encourage greater use of quality child care services, to provide incentives for students to earn child care-related degrees and to work in child care facilities, and to increase the exclusion for employer-provided dependent care assistance.

IN THE HOUSE OF REPRESENTATIVES

May 4, 2011

Mr. RUPPERSBERGER 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 increase the credit for employers establishing workplace child care facilities, to increase the child care credit to encourage greater use of quality child care services, to provide incentives for students to earn child care-related degrees and to work in child care facilities, and to increase the exclusion for employer-provided dependent care assistance.

SECTION 1. SHORT TITLE.

SEC. 2. INCREASE IN EMPLOYER-PROVIDED CHILD CARE CREDIT.

SEC. 3. INCREASE IN DEPENDENT CARE CREDIT.

SEC. 4. THREE-YEAR CREDIT FOR INDIVIDUALS HOLDING CHILD CARE-RELATED DEGREES WHO WORK IN LICENSED CHILD CARE FACILITIES.

`SEC. 25E. RIGHT START CHILD CARE AND EDUCATION CREDIT.

SEC. 5. INCREASE IN EXCLUSION FOR EMPLOYER-PROVIDED DEPENDENT CARE ASSISTANCE.

END