S3657-118

Introduced

To amend the Internal Revenue Code of 1986 to enhance the Child and Dependent Care Tax Credit and make the credit fully refundable for certain taxpayers.

118th Congress Introduced Jan 24, 2024

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 enhance the Child and Dependent Care Tax Credit and make the credit fully refundable for certain taxpayers., changes federal law or congressional policy affecting environmental regulators and natural-resource users. The main policy domain is Environment, Finance, Government Operations.

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 S1: 1. Short title This Act may be cited as the Child and Dependent Care Tax Credit Enhancement Act of 2024.
  • Section id09F29F680F404C49A278AF9B7DCB9017: 2. Enhancement of Child and Dependent Care Tax Credit Paragraph (2) of section 21(a) of the Internal Revenue Code of 1986 is amended to read as follows:...

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 enhance the Child and Dependent Care Tax Credit and make the credit fully refundable for certain taxpayers., changes federal law or congressional policy affecting environmental regulators and natural-resource users.

Key Policy Areas

Environment, Finance, Government Operations

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to enhance the Child and Dependent Care Tax Credit and make the credit fully refundable for certain taxpayers., changes federal law or congressional policy affecting environmental regulators and natural-resource users.

Policy Domains

Environment Finance Government Operations

Whole bill

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

Legislative Progress

Introduced
Introduced Committee Passed
Jan 24, 2024

Mr. Casey (for himself, Mr. Wyden, Mrs. Murray, Ms. Baldwin, …

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 Government Operations
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