26 U.S.C. 21: Expenses for household and dependent care services necessary for gainful employment

2021

• Pub. L. 117–2, §9631(a), added subsec. (g). (American Rescue Plan Act of 2021) Law text · (g)
• Pub. L. 117–2, §9631(b), added subsec. (h). (American Rescue Plan Act of 2021) Law text · (h)

2007

• Pub. L. 110–172 substituted "section 152(e)(4)(A)" for "section 152(e)(3)(A)" in concluding provisions. (Tax Technical Corrections Act of 2007) Law text · (e)

2005

• Pub. L. 109–135 inserted "(as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B))" after "dependent of the taxpayer". (Gulf Opportunity Zone Act of 2005) Law text · (b)

2004

• Pub. L. 108–311, §203(a), substituted "In the case of an individual for which there are 1 or more qualifying individuals (as defined in subsection (b)(1)) with respect to such individual" for "In the case of an individual who maintains a household which includes as a member one or m… (Working Families Tax Relief Act of 2004) Law text · (a)
• Pub. L. 108–311, §203(b), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "The term 'qualifying individual' means— (Working Families Tax Relief Act of 2004) Law text · (b)
• Pub. L. 108–311, §203(c), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: "An individual shall be treated as maintaining a household for any period only if over half the cost of maintaining the household for such period is furnished by such … (Working Families Tax Relief Act of 2004) Law text · (e)
• Pub. L. 108–311, §207(2), struck out "paragraph (2) or (4) of" before "section 152(e)" in subpar. (A) and substituted "as defined in section 152(e)(3)(A)" for "within the meaning of section 152(e)(1)" in concluding provisions. (Working Families Tax Relief Act of 2004) Law text · (e)
• Pub. L. 108–311, §207(3), substituted "section 152(f)(1)" for "section 151(c)(3)". (Working Families Tax Relief Act of 2004) Law text · (e)

2002

• Pub. L. 107–147, §418(b)(1), substituted "$250" for "$200". (Job Creation and Worker Assistance Act of 2002) Law text · (d)
• Pub. L. 107–147, §418(b)(2), substituted "$500" for "$400". (Job Creation and Worker Assistance Act of 2002) Law text · (d)

2001

• Pub. L. 107–16, §204(b), substituted "35 percent" for "30 percent" and "$15,000" for "$10,000". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)
• Pub. L. 107–16, §204(a)(1), substituted "$3,000" for "$2,400". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)
• Pub. L. 107–16, §204(a)(2), substituted "$6,000" for "$4,800". (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)

1996

• Pub. L. 104–188 added par. (10). (Small Business Job Protection Act of 1996) Law text · (e)

1988

• Pub. L. 100–485, §703(a), substituted "age of 13" for "age of 15". · (b)
• Pub. L. 100–485, §703(b), inserted at end: "The amount determined under paragraph (1) or (2) (whichever is applicable) shall be reduced by the aggregate amount excludable from gross income under section 129 for the taxable year." · (c)
• Pub. L. 100–485, §703(a), substituted "age of 13" for "age of 15". · (e)
• Pub. L. 100–485, §703(c)(1), added par. (9). · (e)

1987

• Pub. L. 100–203 inserted at end "Such term shall not include any amount paid for services outside the taxpayer's household at a camp where the qualifying individual stays overnight." · (b)

1986

• Pub. L. 99–514, §104(b)(1)(A), substituted "section 151(c)" for "section 151(e)". · (b), (e)
• Pub. L. 99–514, §104(b)(1)(B), substituted "section 151(c)(3)" for "section 151(e)(3)". · (e)

1984

• Pub. L. 98–369, §471(c), renumbered section 44A of this title as this section.
• Pub. L. 98–369, §474(c)(2), (3), substituted "subsection (b)(1)" for "subsection (c)(1)" and "subsection (b)(2)" for "subsection (c)(2)". · (a)
• Pub. L. 98–369, §474(c)(1), redesignated subsec. (c) as (b). Former subsec. (b), which provided that the credit allowed by subsec. (a) could not exceed the amount of the tax imposed by this chapter for the taxable year reduced by the sum of the credits allowable under sections 33, 37, … · (b)
• Pub. L. 98–369, §474(c)(1), redesignated subsec. (d) as (c). Former subsec. (c) redesignated (b). · (c)
• Pub. L. 98–369, §474(c)(1), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c). · (d)
• Pub. L. 98–369, §474(c)(4), substituted "subsection (b)(1)(C)" for "subsection (c)(1)(C)" in introductory provisions. · (d)
• Pub. L. 98–369, §474(c)(5), substituted "subsection (c)(1)" for "subsection (d)(1)". · (d)
• Pub. L. 98–369, §474(c)(6), substituted "subsection (c)(2)" for "subsection (d)(2). · (d)
• Pub. L. 98–369, §474(c)(1), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d). · (e)
• Pub. L. 98–369, §474(c)(7), substituted "subsection (b)(1)" for "subsection (c)(1)" in provisions following subpar. (B). · (e)
• Pub. L. 98–369, §423(c)(4), amended par. (5) generally, substituting subpars. (A) and (B) reading: · (e)
• Pub. L. 98–369, §474(c)(1), redesignated subsecs. (f) and (g) as (e) and (f), respectively. · (f), (g)

1983

• Pub. L. 98–21 substituted "relating to credit for the elderly and the permanently and totally disabled" for "relating to credit for the elderly". · (b)

1981

• Pub. L. 97–34, §124(a), designated existing provisions as par. (1), substituted "the applicable percentage" for "20 percent" in par. (1) as so designated, and added par. (2). · (a)
• Pub. L. 97–34, §124(c), designated existing provisions as cl. (i) and added cl. (ii). · (c)
• Pub. L. 97–34, §124(d), added subpars. (C) and (D). · (c), (D)
• Pub. L. 97–34, §124(b)(1)(A), substituted "$2,400" for "$2,000". · (d)
• Pub. L. 97–34, §124(b)(1)(B), substituted "$4,800" for "$4,000". · (d)
• Pub. L. 97–34, §124(b)(2)(A), substituted "$200" for "$166". · (e)
• Pub. L. 97–34, §124(b)(2)(B), substituted "$400" for "$333". · (e)

1978

• Pub. L. 95–600 substituted provision disallowing a credit for any amount paid by a taxpayer to an individual with respect to whom, for the taxable year, a deduction under section 151(e) is allowable either to the taxpayer or his spouse or who is a child of the taxpayer who has not a… · (f)