[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-1426":4},null,{"bill":5,"indexable":158,"summaries":159,"cosponsors":165,"cosponsorSlugs":166,"actions":167,"amendments":186,"amendmentSponsorSlugs":187,"linkages":188,"sponsorSlug":189},{"statusDate":6,"sponsor":7,"updateDate":15,"cboCostEstimates":16,"originChamber":17,"congress":18,"isByRequest":19,"shortTitle":3,"title":20,"createdAt":21,"committeeReports":22,"cosponsorCount":23,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":23,"actionCount":24,"popularTitle":3,"laws":3,"billType":25,"subjects":26,"introducedDate":6,"committees":27,"congressGovUrl":28,"constitutionalAuthority":29,"policyArea":30,"deletedAt":3,"latestAction":31,"billNumber":33,"cosponsorCountIncludingWithdrawn":23,"status":34,"officialTitle":20,"keyMilestoneCount":35,"updatedAt":36,"policyAreaLower":37,"searchTokens":38,"committeeCodes":157},"2025-02-18",{"firstName":8,"lastName":9,"district":10,"fullName":11,"state":12,"party":13,"bioguideId":14},"Ryan","Mackenzie","7","Rep. Mackenzie, Ryan [R-PA-7]","PA","R","M001230","2026-05-06T13:21:38Z",[],"House",119,false,"To amend the Internal Revenue Code of 1986 to increase the amount allowed as a credit under the expenses for household and dependent care services credit and the employer-provided child care credit.","2026-05-11T16:09:39.404Z",[],0,3,"hr",[],[],"https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F1426","\u003Cpre>\n[Congressional Record Volume 171, Number 32 (Tuesday, February 18, 2025)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Mr. MACKENZIE:\nH.R. 1426.\nCongress has the power to enact this legislation pursuant\nto the following:\nArticle 1 Section 8\n[Page H723]\n\u003C\u002Fpre>","Taxation",{"date":6,"text":32},"Referred to the House Committee on Ways and Means.",1426,"in_committee",2,"2026-05-23T08:49:29.485Z","taxation",[39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156],"to","amend","am","ame","amen","the","internal","in","int","inte","inter","intern","interna","revenue","re","rev","reve","reven","revenu","code","co","cod","of","1986","19","198","increase","inc","incr","incre","increa","increas","amount","amo","amou","amoun","allowed","al","all","allo","allow","allowe","as","credit","cr","cre","cred","credi","under","un","und","unde","expenses","ex","exp","expe","expen","expens","expense","for","household","ho","hou","hous","house","househ","househo","househol","and","dependent","de","dep","depe","depen","depend","depende","dependen","care","ca","car","services","se","ser","serv","servi","servic","service","employer","em","emp","empl","emplo","employ","employe","provided","pr","pro","prov","provi","provid","provide","child","ch","chi","chil","rep","mackenzie","ma","mac","mack","macke","macken","mackenz","mackenzi","ryan","ry","rya","pa",[],true,[160],{"versionCode":161,"actionDate":6,"actionDesc":162,"text":163,"updateDate":164},"00","Introduced in House","\u003Cp>This bill doubles the maximum amount that an individual may claim as a federal tax credit for qualified child and dependent care expenses and increases the maximum amount an employer may claim as a federal business tax credit for providing certain child care services to employees.\u003C\u002Fp>\u003Cp>Under the bill, the annual maximum amount allowed for the child and dependent care tax credit is increased to $6,000 (from $3,000) for individuals with one qualifying child or dependent, or to $12,000 (from $6,000) for individuals with two or more qualifying children or dependents. (Under current law, an individual may claim a nonrefundable tax credit for a portion of qualified child and dependent care expenses paid so that the individual or the individual’s spouse can work or look for work.)\u003C\u002Fp>\u003Cp>Further, the bill increases to $400,000 (from $150,000) the annual maximum amount that an employer may claim as a tax credit for providing certain child care services to employees. (Under current law, an employer may claim a nonrefundable business tax credit for a percentage of qualified child care facility expenses and child care referral and resource expenses.)\u003C\u002Fp>","2026-05-06T13:19:02Z",[],{},[168,177,182],{"actionDate":6,"actionDateTime":3,"text":32,"type":169,"actionCode":170,"sourceSystem":171,"committees":173,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":23,"isKeyMilestone":19},"IntroReferral","H11100",{"code":35,"name":172},"House floor actions",[174],{"name":175,"systemCode":176},"Ways and Means Committee","hswm00",{"actionDate":6,"actionDateTime":3,"text":162,"type":169,"actionCode":178,"sourceSystem":179,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":35,"isKeyMilestone":158},"1000",{"code":180,"name":181},9,"Library of Congress",{"actionDate":6,"actionDateTime":3,"text":162,"type":169,"actionCode":183,"sourceSystem":184,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":185,"isKeyMilestone":158},"Intro-H",{"code":180,"name":181},1,[],{},[],"ryan-mackenzie"]