Child and Dependent Care Tax Credit Enhancement Act of 2025

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 1421 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 1421 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. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 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. Lujan) 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 Sena…