HR 4470 · 103th Congress · Taxation

Children and Incapacitated Dependents Care Annual Refund (CIDCARE) Act

Introduced 1994-05-20· Sponsored by Rep. Shepherd, Karen [D-UT-2]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1994-05-20)

Plain Language Summary

[AI summary unavailable — showing source text] Children and Incapacitated Dependents Care Annual Refund (CIDCARE) Act - Amends the Internal Revenue Code to make the dependent care credit a refundable tax credit. Makes higher-income taxpayers ineligible for such credit. Allows employers to advance the payments of such credit.…

Summarized by Claude AI · Non-partisan · For informational purposes only