To amend the Internal Revenue Code of 1986 to provide a refundable credit against tax with respect to education and training of developmentally disabled children.
Last action on Jun 27, 2001Referred to the House Committee on Ways and Means.
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Summary
Amends the Internal Revenue Code to allow a taxpayer an income-based credit ($2,000 maximum) for qualifying child disability education and training expenses paid on behalf of a dependent under the age of 18.
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