A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.

Introduced in Senate
This bill amends the Internal Revenue Code to allow taxpayers who do not
otherwise itemize their tax deductions a deduction from gross income
(above-the-line deduction) for their employment-related expenses incurred in
caring for a child under the age of 13 or a child who is physically or mentally
incapable of self-care (qualifying child). The deduction is subject to annual
limits of $7,000 for taxpayers with one qualifying child or $14,000 for
taxpayers with two or more qualifying children. The bill allows an annual
inflation adjustment to such amounts for taxable years beginning after 2017.



  • Read twice and referred to the Committee on Finance.

    Mar 9th, 2017
  • Introduced in Senate

    Mar 9th, 2017