H.R. 5365: To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.
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H.R. 5365: To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.
113th Congress · introduced 2014-07-31 · Taxation · Latest: Referred to the House Committee on Ways and Means.
federal
Follow this bill, step by step
- Where it came from: introduced 2014-07-31 · official record
- Who proposed it: Rep. Pascrell, Bill, Jr. [D-NJ-9] · what a sponsor is
- What happened next: no floor votes in our records yet. Why?
- Where it stands now: Referred to the House Committee on Ways and Means. Not final yet: this can still change. We check for updates every day.
- If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.
Official title
To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.
Plain summary
Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2014.
Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.
What a vote does
A “Yea” vote
If it passes both chambers and is signed, it becomes law.
A “Nay” vote
If it is not passed, current law stays as it is.
PSI Sci description of the legislative step (not an opinion).
What does this mean? (plain words)
Official text
To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.
Source: Congressional Research Service summary (Introduced in House)
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The strongest published arguments
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Alternatives
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How did my representative vote? · This bill's floor votes
Officials and money
Sponsor: Rep. Pascrell, Bill, Jr. [D-NJ-9] · 5 cosponsors
Cost estimate: No cost estimate published yet.
Cosponsors on this site
Linda T. Sánchez (D-CA), Scott H. Peters (D-CA)
No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.
Sources
- Congressional Research Service summary (Introduced in House)
- Congress.gov
- Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-113hr5365.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/113/hr>
Record fed-us-cong113-hr5365 · catalog fed-us-congress-bills-cong113 · updated 2026-11-15 by psicol fed-bills-cong113