S. 1290 · 111th Congress
A bill to amend the Internal Revenue Code of 1986 to expand the income tax deduction for dependent care to include part-time students for purposes of calculating earned income under the credit.
- Stage
- In committee
- Sponsor
- Kirsten Gillibrand
- Introduced
- 2009-06-18
- Latest action
- 2009-06-18 · Introduced in Senate
Summary
Amends the Internal Revenue Code to allow taxpayers who are part-time students to claim the tax credit for dependent care expenses (currently, only full-time students may claim such credit).