[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2142 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 2142

   To amend the Internal Revenue Code of 1986 to allow the child and 
   dependent care credit to nonmarried individuals who are full-time 
                               students.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 18, 1993

 Mr. Frank of Massachusetts (for himself and Mrs. Mink) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to allow the child and 
   dependent care credit to nonmarried individuals who are full-time 
                               students.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) subsection (d) 
of section 21 of the Internal Revenue Code of 1986 (relating to earned 
income limitation) is amended by adding at the end thereof the 
following new paragraph:
            ``(3) Special rule for nonmarried individual who is a 
        student.--In the case of an individual who is not married at 
        the close of the taxable year and who is a student, for 
        purposes of subsection (b)(2) and paragraph (1) of this 
        subsection, such individual shall be deemed for each month 
        during which such individual is a full-time student at an 
        educational institution to be gainfully employed and to have 
        earned income of not less than--
                    ``(A) $200 if subsection (c)(1) applies for the 
                taxable year, or
                    ``(B) $400 if subsection (c)(2) applies for the 
                taxable year.''
    (b) The amendments made by paragraph (1) shall apply to taxable 
years beginning after December 31, 1993.

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