There is one summary. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (07/08/2014)

Helping Working Families Afford Child Care Act - Amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) increase to $200,000, the adjusted gross income threshold level above which such credit is incrementally reduced; (2) increase the dollar limit on the allowable amount of such credit; (3) allow an inflation adjustment to the threshold amount and the maximum credit amounts, beginning after 2015; and (4) make such credit refundable.