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Child and Dependent Care Tax Credit Enhancement Act of 2021

This bill amends the Internal Revenue Code of 1986 to enhance the Child and Dependent Care Tax Credit and make it fully refundable. It sets the applicable percentage at 50 percent (reduced based on income thresholds starting at $125,000) and increases the dollar limits on creditable expenses, subject to annual inflation adjustments.
Key points
Increases the dollar limit on creditable expenses to $8,000 for one individual and $16,000 for two or more.
Makes the tax credit fully refundable.
Sets the applicable percentage at 50 percent, reduced for adjusted gross incomes exceeding $125,000.
Introduces annual inflation adjustments for dollar amounts and income thresholds after 2022.
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Expired
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Additional Information
Print number: 117_HR_927
Sponsor: Rep. Davis, Danny K. [D-IL-7]
Process start date: 2021-02-08
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Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Child and Dependent Care Tax Credit Enhancement Act of 2021

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_927.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-02-08.

What are the main provisions?

Key points include:

  • Increases the dollar limit on creditable expenses to $8,000 for one individual and $16,000 for two or more.
  • Makes the tax credit fully refundable.
  • Sets the applicable percentage at 50 percent, reduced for adjusted gross incomes exceeding $125,000.
  • Introduces annual inflation adjustments for dollar amounts and income thresholds after 2022.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Davis, Danny K. [D-IL-7].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-02.

CATEGORIES

Taxes Family Benefits