I 

113TH CONGRESS 

1ST SESSION H. R. 3740 

To amend the Internal Revenue Code of 1986 to make the credit for dependent care expenses refundable and to index the income phaseout of the 

credit for inflation. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 12, 2013 

Ms. EDWARDS (for herself, Mr. CONYERS, Ms. DELAURO, Mr. RUPPERSBERGER, Ms. MATSUI, and Ms. MENG) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to make 

the credit for dependent care expenses refundable and 

to index the income phaseout of the credit for inflation. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Child Care Access and 

5 Refundability Expansion Act’’ or as the ‘‘Child CARE 

6 Act’’. 

7 SEC. 2. CREDIT FOR DEPENDENT CARE EXPENSES. 

8 (a) CREDIT MADE REFUNDABLE.— 


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•HR 3740 IH

1 (1) IN GENERAL.—The Internal Revenue Code 

2 of 1986 is amended by redesignating section 21 as 

3 section 36C and by moving such section after section 

4 36B. 

5 (2) CREDIT NOT ALLOWED TO NONRESIDENT

6 ALIENS.—Section 36C(a)(1) of the Internal Revenue 

7 Code of 1986, as redesignated by this section, is 

8 amended by inserting ‘‘(other than a nonresident 

9 alien)’’ after ‘‘In the case of an individual’’. 

10 (3) CONFORMING AMENDMENTS.— 

11 (A) Section 23(f)(1) of such Code is 

12 amended by striking ‘‘section 21(e)’’ and insert13 ing ‘‘section 36C(e)’’. 

14 (B) Section 35(g)(6) of such Code is 

15 amended by striking ‘‘section 21(e)’’ and insert16 ing ‘‘section 36C(e)’’. 

17 (C) Section 36C(a)(1) of such Code, as re18 designated by this section, is amended by strik19 ing ‘‘this chapter’’ and inserting ‘‘this subtitle’’. 

20 (D) Section 129(a)(2)(C) of such Code is 

21 amended by striking ‘‘section 21(e)’’ and insert22 ing ‘‘section 36C(e)’’. 

23 (E) Section 129(b)(2) of such Code is 

24 amended by striking ‘‘section 21(d)(2)’’ and in25 serting ‘‘section 36C(d)(2)’’. 


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•HR 3740 IH

1 (F) Section 129(e)(1) of such Code is 

2 amended by striking ‘‘section 21(b)(2)’’ and in3 serting ‘‘section 36C(b)(2)’’. 

4 (G) Section 213(e) of such Code is amend5 ed by striking ‘‘section 21’’ and inserting ‘‘sec6 tion 36C’’. 

7 (H) Section 6211(b)(4)(A) of such Code is 

8 amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 

9 (I) Section 6213(g)(2)(H) of such Code is 

10 amended by striking ‘‘section 21’’ and inserting 

11 ‘‘section 36C’’. 

12 (J) Section 6213(g)(2)(L) of such Code is 

13 amended by striking ‘‘section 21, 24, 32, or 

14 6428’’ and inserting ‘‘section 24, 32, 36C, or 

15 6428’’. 

16 (K) Paragraph (2) of section 1324(b) of 

17 title 31, United States Code, is amended by in18 serting ‘‘36C,’’ after ‘‘36B,’’. 

19 (L) The table of sections for subpart A of 

20 part IV of subchapter A of chapter 1 of the In21 ternal Revenue Code of 1986 is amended by 

22 striking the item relating to section 21. 

23 (M) The table of sections for subpart C of 

24 part IV of subchapter A of chapter 1 of such 


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•HR 3740 IH

1 Code is amended by inserting after the item re2 lating to section 36B the following new item: 

‘‘Sec. 36C. Expenses for household and dependent care services necessary for 

gainful employment.’’. 

3 (b) INFLATION ADJUSTMENT OF INCOME THRESH4 OLDS FOR CREDIT PHASEDOWN.—Section 36C(e) of the 

5 Internal Revenue Code of 1986, as redesignated by this 

6 section, is amended by adding at the end the following 

7 new paragraph: 

8 ‘‘(11) INFLATION ADJUSTMENT.— 

9 ‘‘(A) IN GENERAL.—In the case of any 

10 taxable year beginning in a calendar year after 

11 2013, the $2,000 amount and the $15,000 

12 amount in subsection (a)(2) shall each be in13 creased by an amount equal to— 

14 ‘‘(i) such dollar amount, multiplied by 

15 ‘‘(ii) the cost-of-living adjustment de16 termined under section 1(f)(3) for the cal17 endar year in which the taxable year be18 gins, determined by substituting ‘calendar 

19 year 2012’ for ‘calendar year 1992’ in sub20 paragraph (B) thereof. 

21 ‘‘(B) ROUNDING.—Any increase deter22 mined under subparagraph (A) shall be rounded 

23 to the nearest multiple of— 


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1 ‘‘(i) in the case of the $2,000 amount, 

2 $50, and 

3 ‘‘(ii) in the case of the $15,000 

4 amount, $100.’’. 

5 (c) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to taxable years beginning after 

7 December 31, 2013. 

Æ 


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