S. 1421
Introduced in Senate · May 1, 2025April 10, 2025
Ms. Smith (for herself, Mrs. Shaheen, Mr. Warnock, Mr. Wyden, Mrs. Murray, Mr. Fetterman, Mr. Schatz, Ms. Duckworth, Ms. Hirono, Mr. Van Hollen, Mr. Durbin, Ms. Klobuchar, Mr. Heinrich, Ms. Cantwell, Mr. King, Mr. Merkley, Mr. Blumenthal, Mr. Booker, Ms. Slotkin, Mr. Reed, Mr. Bennet, Mr. Murphy, Mr. Welch, Mr. Gallego, Mr. Schumer, Mr. Schiff, Ms. Baldwin, Mrs. Gillibrand, Mr. Whitehouse, and Mr. Luján) introduced the following bill; which was read twice and referred to the Committee on Finance
A 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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Child and Dependent Care Tax Credit Enhancement Act of 2025”.