[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. <all>