The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 45F: Employer-provided child care credit

Created in 2001 by the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16). Changed by 1 later law. 1 new law this Congress changed it.

How it got hereLaws that created or changed it, newest first

2002Job Creation and Worker Assistance Act of 2002

2001Economic Growth and Tax Relief Reconciliation Act of 2001created it

26 U.S.C. 45FEmployer-provided child care credit

The section as a wholerewritten

(a)In generalchanged

(b)Dollar limitation

(c)Definitionsadded to

(d)Recapture of acquisition and construction credit

(e)Special rules

(f)No double benefit

(g)Newnew

This CongressBills that change it or would

H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.law

past change
enacted this Congress
proposed

This Congress

H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (a), (c), (g)

How it got here

2002

Pub. L. 107–147 substituted "this chapter or for purposes of section 55" for "subpart A, B, or D of this part". (Job Creation and Worker Assistance Act of 2002) Law text · (d)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.