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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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Status:
Expired
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Additional Information
Child and Dependent Care Tax Credit Enhancement Act of 2021
Print number: HR 927
Sponsor: Rep. Davis, Danny K. [D-IL-7]
Process start date: 2021-02-08
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-3-pro-preview
Source data: api.congress.gov
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Summary & Status

Key Questions about Child and Dependent Care Tax Credit Enhancement Act of 2021

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is 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.

Analysis and Potential Impact of HR 927

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Family Benefits