HR3707-118

Introduced

To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment.

118th Congress Introduced May 25, 2023

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

This bill, To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment., changes federal law or congressional policy affecting environmental regulators and natural-resource users. The main policy domain is Environment, Finance, Labor.

Who Benefits and How

environmental regulators and natural-resource users may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, environmental regulators and natural-resource users may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section HB0DD5CBBEA8946C7822DA1C2985C87B0: 1. Expenses for household and elder care services necessary for gainful employment Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue...
  • Section H858F0A2828D04CDCAE9281C3D994F9C3: 25F. Expenses for household and elder care services necessary for gainful employment In the case of an individual for which there are one or more qualifying...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment., changes federal law or congressional policy affecting environmental regulators and natural-resource users.

Key Policy Areas

Environment, Finance, Labor

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment., changes federal law or congressional policy affecting environmental regulators and natural-resource users.

Policy Domains

Environment Finance Labor

Whole bill

Identified Gains
  • environmental regulators and natural-resource users
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
environmental regulators and natural-resource users: ,
Identified Costs
  • federal implementing agencies
  • environmental regulators and natural-resource users
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: ,
environmental regulators and natural-resource users: ,

Legislative Progress

Introduced
Introduced Committee Passed
May 25, 2023

Ms. Lee of California (for herself, Mr. McGovern, Mr. Johnson …

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?

Domains
Environment Finance Labor
Actor Mappings
"the_secretary"
→ The Secretary identified in the operative section

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