Summary: H.R.3740 — 113th Congress (2013-2014)All Information (Except Text)

There is one summary for H.R.3740. Bill summaries are authored by CRS.

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Introduced in House (12/12/2013)

Child Care Access and Refundability Expansion Act or the Child CARE Act - Amends the Internal Revenue Code, with respect to the tax credit for dependent care expenses, to: (1) make such credit refundable, (2) deny such credit to nonresident aliens, and (3) allow an annual cost-of-living adjustment after 2013 to the amounts used to determine an income-based reduction in the amount of such credit.