To amend the Internal Revenue Code of 1986 to double the value of certain tax benefits relating to children and dependents.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill adds or tightens a compliance mandate provision: 2. Child and dependent care credit doubled Section 21(c) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking $3,000 and inserting $6,000, adds or tightens a compliance mandate provision: 3. Dependent care assistance program limit doubled Section 129(a)(2) of the Internal Revenue Code of 1986 is amended— in subparagraph (A), by striking $5,000 ($2,500, and adds or tightens a compliance mandate provision: 4. Employer-provided childcare credit doubled Section 45F(b) of the Internal Revenue Code of 1986 is amended by striking $150,000 and inserting $300,000. The amendments. It relies on compliance mandates. The main policy areas are Finance and Education.
Who Benefits and How
The available clause analysis does not identify a specific beneficiary group.
Who Bears the Burden and How
No clear private burden is identified from the available clause analysis; implementing agencies may still take on administrative work.
Key Provisions
- Adds or tightens a compliance mandate provision: 2. Child and dependent care credit doubled Section 21(c) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking $3,000 and inserting $6,000...
- Adds or tightens a compliance mandate provision: 3. Dependent care assistance program limit doubled Section 129(a)(2) of the Internal Revenue Code of 1986 is amended— in subparagraph (A), by striking $5,000 ($2,500...
- Adds or tightens a compliance mandate provision: 4. Employer-provided childcare credit doubled Section 45F(b) of the Internal Revenue Code of 1986 is amended by striking $150,000 and inserting $300,000. The amendments...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for primary purpose and policy domains.
At a Glance
What This Bill Does
The bill adds or tightens a compliance mandate provision: 2. Child and dependent care credit doubled Section 21(c) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking $3,000 and inserting $6,000, adds or tightens a compliance mandate provision: 3. Dependent care assistance program limit doubled Section 129(a)(2) of the Internal Revenue Code of 1986 is amended— in subparagraph (A), by striking $5,000 ($2,500, and adds or tightens a compliance mandate provision: 4. Employer-provided childcare credit doubled Section 45F(b) of the Internal Revenue Code of 1986 is amended by striking $150,000 and inserting $300,000. The amendments.
Key Policy Areas
Finance, Education
Primary Purpose
The bill adds or tightens a compliance mandate provision: 2. Child and dependent care credit doubled Section 21(c) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking $3,000 and inserting $6,000, adds or tightens a compliance mandate provision: 3. Dependent care assistance program limit doubled Section 129(a)(2) of the Internal Revenue Code of 1986 is amended— in subparagraph (A), by striking $5,000 ($2,500, and adds or tightens a compliance mandate provision: 4. Employer-provided childcare credit doubled Section 45F(b) of the Internal Revenue Code of 1986 is amended by striking $150,000 and inserting $300,000. The amendments.
Policy Domains
Sponsors
Legislative Progress
IntroducedMs. Davids of Kansas (for herself, Mr. Fitzpatrick, Ms. Bonamici, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology