Title 26 — Internal Revenue CodeRelease 119-73
§21 Expenses for household and dependent care services necessary for gainful employment
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart A— - Nonrefundable Personal Credits › § 21
Summary
You can get a tax credit for part of the work-related household and child or dependent care costs you pay if you have one or more qualifying individuals. Qualifying individuals are a dependent under 13, a dependent who can’t care for themself and lives with you more than half the year, or a spouse who can’t care for themself and lives with you more than half the year. The credit pays a percentage of your eligible care and household expenses. The percent starts at 50% and falls as your income rises, but under the normal rules it won’t go below 20%. The credit only counts up to $3,000 for one qualifying person or $6,000 for two or more. You cannot claim more than your (or the lesser of you and your spouse’s) earned income. A spouse who is a full‑time student or who is disabled is treated as having at least $250 per month when the $3,000 limit applies, or $500 per month when the $6,000 limit applies. Care paid to a dependent you can claim as an exemption or to your child under 19 does not qualify. Care outside your home counts only for a child under 13 or for someone who spends at least eight hours a day in your home, and care centers that serve more than six people must follow state or local rules. You must list the care provider’s name, address, and tax ID on your return (or name and address if the provider is a tax‑exempt charity), and you must give the qualifying person’s tax ID. Married taxpayers must file jointly to claim the credit. For tax years that begin after December 31, 2020 and before January 1, 2022, the credit was temporarily larger: the expense caps became $8,000 for one person and $16,000 for two or more, and the income and percentage rules were adjusted (including raising a key threshold to $125,000 and adding a phaseout for very high incomes). For 2021, the Treasury will also make payments to U.S. possessions to make up their losses, and people who get the local credit or those payments cannot claim this credit for that year. The Treasury must write rules needed to run the credit.
Full Legal Text
Title 26, §21
Internal Revenue Code — Source: USLM XML via OLRC
(a)(1)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, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable percentage of the employment-related expenses (as defined in subsection (b)(2)) paid by such individual during the taxable year.
(2)For purposes of paragraph (1), the term “applicable percentage” means 50 percent—
(A)reduced (but not below 35 percent) by 1 percentage point for each $2,000 or fraction thereof by which the taxpayer’s adjusted gross income for the taxable year exceeds $15,000, and
(B)further reduced (but not below 20 percent) by 1 percentage point for each $2,000 ($4,000 in the case of a joint return) or fraction thereof by which the taxpayer’s adjusted gross income for the taxable year exceeds $75,000 ($150,000 in the case of a joint return).
(b)For purposes of this section—
(1)The term “qualifying individual” means—
(A)a dependent of the taxpayer (as defined in section 152(a)(1)) who has not attained age 13,
(B)a dependent of the taxpayer (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B)) who is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one-half of such taxable year, or
(C)the spouse of the taxpayer, if the spouse is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one-half of such taxable year.
(2)(A)The term “employment-related expenses” means amounts paid for the following expenses, but only if such expenses are incurred to enable the taxpayer to be gainfully employed for any period for which there are 1 or more qualifying individuals with respect to the taxpayer:
(i)expenses for household services, and
(ii)expenses for the care of a qualifying individual.
(B)Employment-related expenses described in subparagraph (A) which are incurred for services outside the taxpayer’s household shall be taken into account only if incurred for the care of—
(i)a qualifying individual described in paragraph (1)(A), or
(ii)a qualifying individual (not described in paragraph (1)(A)) who regularly spends at least 8 hours each day in the taxpayer’s household.
(C)Employment-related expenses described in subparagraph (A) which are incurred for services provided outside the taxpayer’s household by a dependent care center (as defined in subparagraph (D)) shall be taken into account only if—
(i)such center complies with all applicable laws and regulations of a State or unit of local government, and
(ii)the requirements of subparagraph (B) are met.
(D)For purposes of this paragraph, the term “dependent care center” means any facility which—
(i)provides care for more than six individuals (other than individuals who reside at the facility), and
(ii)receives a fee, payment, or grant for providing services for any of the individuals (regardless of whether such facility is operated for profit).
(c)The amount of the employment-related expenses incurred during any taxable year which may be taken into account under subsection (a) shall not exceed—
(1)$3,000 if there is 1 qualifying individual with respect to the taxpayer for such taxable year, or
(2)$6,000 if there are 2 or more qualifying individuals with respect to the taxpayer for such taxable year.
(d)(1)Except as otherwise provided in this subsection, the amount of the employment-related expenses incurred during any taxable year which may be taken into account under subsection (a) shall not exceed—
(A)in the case of an individual who is not married at the close of such year, such individual’s earned income for such year, or
(B)in the case of an individual who is married at the close of such year, the lesser of such individual’s earned income or the earned income of his spouse for such year.
(2)In the case of a spouse who is a student or a qualifying individual described in subsection (b)(1)(C), for purposes of paragraph (1), such spouse shall be deemed for each month during which such spouse is a full-time student at an educational institution, or is such a qualifying individual, to be gainfully employed and to have earned income of not less than—
(A)$250 if subsection (c)(1) applies for the taxable year, or
(B)$500 if subsection (c)(2) applies for the taxable year.
(e)For purposes of this section—
(1)An individual shall not be treated as having the same principal place of abode of the taxpayer if at any time during the taxable year of the taxpayer the relationship between the individual and the taxpayer is in violation of local law.
(2)If the taxpayer is married at the close of the taxable year, the credit shall be allowed under subsection (a) only if the taxpayer and his spouse file a joint return for the taxable year.
(3)An individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(4)If—
(A)an individual who is married and who files a separate return—
(i)maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a qualifying individual, and
(ii)furnishes over half of the cost of maintaining such household during the taxable year, and
(B)during the last 6 months of such taxable year such individual’s spouse is not a member of such household,
(5)If—
(A)section 152(e) applies to any child with respect to any calendar year, and
(B)such child is under the age of 13 or is physically or mentally incapable of caring for himself,
(6)No credit shall be allowed under subsection (a) for any amount paid by the taxpayer to an individual—
(A)with respect to whom, for the taxable year, a deduction under section 151(c) (relating to deduction for personal exemptions for dependents) is allowable either to the taxpayer or his spouse, or
(B)who is a child of the taxpayer (within the meaning of section 152(f)(1)) who has not attained the age of 19 at the close of the taxable year.
(7)The term “student” means an individual who during each of 5 calendar months during the taxable year is a full-time student at an educational organization.
(8)The term “educational organization” means an educational organization described in section 170(b)(1)(A)(ii).
(9)No credit shall be allowed under subsection (a) for any amount paid to any person unless—
(A)the name, address, and taxpayer identification number of such person are included on the return claiming the credit, or
(B)if such person is an organization described in section 501(c)(3) and exempt from tax under section 501(a), the name and address of such person are included on the return claiming the credit.
(10)No credit shall be allowed under this section with respect to any qualifying individual unless the TIN of such individual is included on the return claiming the credit.
(f)The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section.
(g)In the case of any taxable year beginning after December 31, 2020, and before January 1, 2022—
(1)If the taxpayer (in the case of a joint return, either spouse) has a principal place of abode in the United States (determined as provided in section 32) for more than one-half of the taxable year, the credit allowed under subsection (a) shall be treated as a credit allowed under subpart C (and not allowed under this subpart).
(2)Subsection (c) shall be applied—
(A)by substituting “$8,000” for “$3,000” in paragraph (1) thereof, and
(B)by substituting “$16,000” for “$6,000” in paragraph (2) thereof.
(3)Subsection (a)(2) shall be applied—
(A)by substituting “50 percent” for “35 percent”, and
(B)by substituting “$125,000” for “$15,000”.
(4)(A)Subsection (a)(2) shall be applied by substituting “the phaseout percentage” for “20 percent”.
(B)The term “phaseout percentage” means 20 percent reduced (but not below zero) by 1 percentage point for each $2,000 (or fraction thereof) by which the taxpayer’s adjusted gross income for the taxable year exceeds $400,000.
(h)(1)The Secretary shall pay to each possession of the United States with a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of this section (determined without regard to this subsection) with respect to taxable years beginning in or with 2021. Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession.
(2)The Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits that would have been provided to residents of such possession by reason of this section with respect to taxable years beginning in or with 2021 if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary, under which such possession will promptly distribute such payments to its residents.
(3)In the case of any taxable year beginning in or with 2021, no credit shall be allowed under this section to any individual—
(A)to whom a credit is allowable against taxes imposed by a possession with a mirror code tax system by reason of this section, or
(B)who is eligible for a payment under a plan described in paragraph (2).
(4)For purposes of this subsection, the term “mirror code tax system” means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.
(5)For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 21 was renumbered section 15 of this title.
Amendments
2025—Subsec. (a)(2). Pub. L. 119–21 amended par. (2) generally. Prior to amendment, text read as follows: “For purposes of paragraph (1), the term ‘applicable percentage’ means 35 percent reduced (but not below 20 percent) by 1 percentage point for each $2,000 (or fraction thereof) by which the taxpayer’s adjusted gross income for the taxable year exceeds $15,000.” 2021—Subsec. (g). Pub. L. 117–2, § 9631(a), added subsec. (g). Subsec. (h). Pub. L. 117–2, § 9631(b), added subsec. (h). 2007—Subsec. (e)(5). Pub. L. 110–172 substituted “section 152(e)(4)(A)” for “section 152(e)(3)(A)” in concluding provisions. 2005—Subsec. (b)(1)(B). 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”. 2004—Subsec. (a)(1). 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 more qualifying individuals (as defined in subsection (b)(1))”. Subsec. (b)(1). 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— “(A) a dependent of the taxpayer who is under the age of 13 and with respect to whom the taxpayer is entitled to a deduction under section 151(c), “(B) a dependent of the taxpayer who is physically or mentally incapable of caring for himself, or “(C) the spouse of the taxpayer, if he is physically or mentally incapable of caring for himself.” Subsec. (e)(1). 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 individual (or, if such individual is married during such period, is furnished by such individual and his spouse).” Subsec. (e)(5). 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. Subsec. (e)(6)(B). Pub. L. 108–311, § 207(3), substituted “section 152(f)(1)” for “section 151(c)(3)”. 2002—Subsec. (d)(2)(A). Pub. L. 107–147, § 418(b)(1), substituted “$250” for “$200”. Subsec. (d)(2)(B). Pub. L. 107–147, § 418(b)(2), substituted “$500” for “$400”. 2001—Subsec. (a)(2). Pub. L. 107–16, § 204(b), substituted “35 percent” for “30 percent” and “$15,000” for “$10,000”. Subsec. (c)(1). Pub. L. 107–16, § 204(a)(1), substituted “$3,000” for “$2,400”. Subsec. (c)(2). Pub. L. 107–16, § 204(a)(2), substituted “$6,000” for “$4,800”. 1996—Subsec. (e)(10). Pub. L. 104–188 added par. (10). 1988—Subsec. (b)(1)(A). Pub. L. 100–485, § 703(a), substituted “age of 13” for “age of 15”. Subsec. (c). 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.” Subsec. (e)(5)(B). Pub. L. 100–485, § 703(a), substituted “age of 13” for “age of 15”. Subsec. (e)(9). Pub. L. 100–485, § 703(c)(1), added par. (9). 1987—Subsec. (b)(2)(A). 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.” 1986—Subsecs. (b)(1)(A), (e)(6)(A). Pub. L. 99–514, § 104(b)(1)(A), substituted “section 151(c)” for “section 151(e)”. Subsec. (e)(6)(B). Pub. L. 99–514, § 104(b)(1)(B), substituted “section 151(c)(3)” for “section 151(e)(3)”. 1984—Pub. L. 98–369, § 471(c), renumbered section 44A of this title as this section. Subsec. (a)(1). Pub. L. 98–369, § 474(c)(2), (3), substituted “subsection (b)(1)” for “subsection (c)(1)” and “subsection (b)(2)” for “subsection (c)(2)”. Subsec. (b). 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 section 33, 37, 38, 40, 41, 42, and 44, was struck out. Subsec. (c). Pub. L. 98–369, § 474(c)(1), redesignated subsec. (d) as (c). Former subsec. (c) redesignated (b). Subsec. (d). Pub. L. 98–369, § 474(c)(1), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c). Subsec. (d)(2). Pub. L. 98–369, § 474(c)(4), substituted “subsection (b)(1)(C)” for “subsection (c)(1)(C)” in introductory provisions. Subsec. (d)(2)(A). Pub. L. 98–369, § 474(c)(5), substituted “subsection (c)(1)” for “subsection (d)(1)”. Subsec. (d)(2)(B). Pub. L. 98–369, § 474(c)(6), substituted “subsection (c)(2)” for “subsection (d)(2). Subsec. (e). Pub. L. 98–369, § 474(c)(1), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d). Subsec. (e)(5). Pub. L. 98–369, § 474(c)(7), substituted “subsection (b)(1)” for “subsection (c)(1)” in provisions following subpar. (B). Pub. L. 98–369, § 423(c)(4), amended par. (5) generally, substituting subpars. (A) and (B) reading: “(A) paragraph (2) or (4) of section 152(e) applies to any child with respect to any calendar year, and “(B) such child is under the age of 15 or is physically or mentally incapable of caring for himself,” for former provisions: “(A) a child (as defined in section 151(e)(3)) who is under the age of 15 or who is physically or mentally incapable of caring for himself receives over half of his support during the calendar year from his parents who are divorced or legally separated under a decree of divorce or separate maintenance or who are separated under a written separation agreement, and “(B) such child is in the custody of one or both of his parents for more than one-half of the calendar year.” and substituted in concluding text “(whichever is appropriate) with respect to the custodial parent (within the meaning of section 152(e)(1)), and shall not be treated as a qualifying individual with respect to the noncustodial parent” for “, as the case may be, with respect to that parent who has custody for a longer period during such calendar year than the other parent, and shall not be treated as being a qualifying individual with respect to such other parent.” Subsecs. (f), (g). Pub. L. 98–369, § 474(c)(1), redesignated subsecs. (f) and (g) as (e) and (f), respectively. 1983—Subsec. (b)(2). Pub. L. 98–21 substituted “relating to credit for the elderly and the permanently and totally disabled” for “relating to credit for the elderly”. 1981—Subsec. (a). 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). Subsec. (c)(2)(B). Pub. L. 97–34, § 124(c), designated existing provisions as cl. (i) and added cl. (ii). Subsec. (c)(2)(C), (D). Pub. L. 97–34, § 124(d), added subpars. (C) and (D). Subsec. (d)(1). Pub. L. 97–34, § 124(b)(1)(A), substituted “$2,400” for “$2,000”. Subsec. (d)(2). Pub. L. 97–34, § 124(b)(1)(B), substituted “$4,800” for “$4,000”. Subsec. (e)(2)(A). Pub. L. 97–34, § 124(b)(2)(A), substituted “$200” for “$166”. Subsec. (e)(2)(B). Pub. L. 97–34, § 124(b)(2)(B), substituted “$400” for “$333”. 1978—Subsec. (f)(6). 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 attained the age of 19 at the close of the taxpayer year and defining “taxpayer year” for provision disallowing a credit for any amount paid by the taxpayer to an individual bearing a relationship described in section 152(a)(1) through (8), or a dependent described in section 152(a)(9), except that a credit was allowed for an amount paid by a taxpayer to an individual with respect to whom, for the taxable year of the taxpayer in which the service was performed, neither the taxpayer nor his spouse was entitled to a deduction under section 151(e), provided the service constituted employment within the meaning of section 3121(b).
Statutory Notes and Related Subsidiaries
Effective Date
of 2025 Amendment Pub. L. 119–21, title VII, § 70405(b),
July 4, 2025, 139 Stat. 215, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after
December 31, 2025.”
Effective Date
of 2021 Amendment Pub. L. 117–2, title IX, § 9631(d), Mar. 11, 2021, 135 Stat. 160, provided that: “The
Amendments
made by this section [amending this section, section 6211 of this title and section 1324 of Title 31, Money and Finance] shall apply to taxable years beginning after December 31, 2020.”
Effective Date
of 2005 Amendment Pub. L. 109–135, title IV, § 404(d), Dec. 21, 2005, 119 Stat. 2634, provided that: “The
Amendments
made by this section [amending this section and section 152 and 223 of this title] shall take effect as if included in the provisions of the Working Families Tax Relief Act of 2004 [Pub. L. 108–311] to which they relate.”
Effective Date
of 2004 AmendmentAmendment by Pub. L. 108–311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. L. 108–311, set out as a note under section 2 of this title.
Effective Date
of 2002 Amendment Pub. L. 107–147, title IV, § 418(c), Mar. 9, 2002, 116 Stat. 58, provided that: “The
Amendments
made by this section [amending this section and section 23 and 137 of this title] shall take effect as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16] to which they relate.”
Effective Date
of 2001 Amendment Pub. L. 107–16, title II, § 204(c), June 7, 2001, 115 Stat. 50, provided that: “The
Amendments
made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002.”
Effective Date
of 1996 Amendment Pub. L. 104–188, title I, § 1615(d), Aug. 20, 1996, 110 Stat. 1853, provided that: “(1) In general.—The
Amendments
made by this section [amending this section and section 151, 6109, 6213, and 6724 of this title] shall apply with respect to returns the due date for which (without regard to extensions) is on or after the 30th day after the date of the enactment of this Act [Aug. 20, 1996]. “(2) Special rule for 1995 and 1996.—In the case of returns for taxable years beginning in 1995 or 1996, a taxpayer shall not be required by the
Amendments
made by this section to provide a taxpayer identification number for a child who is born after
October 31, 1995, in the case of a taxable year beginning in 1995 or
November 30, 1996, in the case of a taxable year beginning in 1996.”
Effective Date
of 1988 Amendment Pub. L. 100–485, title VII, § 703(d), Oct. 13, 1988, 102 Stat. 2427, provided that: “The
Amendments
made by this section [amending this section and section 129 and 6109 of this title] shall apply to taxable years beginning after December 31, 1988.”
Effective Date
of 1987 Amendment Pub. L. 100–203, title X, § 10101(b), Dec. 22, 1987, 101 Stat. 1330–384, as amended by Pub. L. 100–647, title II, § 2004(a), Nov. 10, 1988, 102 Stat. 3598, provided that: “(1) In general.—The amendment made by subsection (a) [amending this section] shall apply to expenses paid in taxable years beginning after
December 31, 1987. “(2) Special rule for cafeteria plans.—For purposes of section 125 of the Internal Revenue Code of 1986, a plan shall not be treated as failing to be a cafeteria plan solely because under the plan a participant elected before
January 1, 1988, to receive reimbursement under the plan for dependent care assistance for periods after
December 31, 1987, and such assistance included reimbursement for expenses at a camp where the dependent stays overnight.”
Effective Date
of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title.
Effective Date
of 1984 AmendmentAmendment by section 423(c)(4) of Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1984, see section 423(d) of Pub. L. 98–369, set out as a note under section 2 of this title. Pub. L. 98–369, title IV, § 475(a), July 18, 1984, 98 Stat. 847, provided that: “The
Amendments
made by this title [probably means subtitle F (§§ 471–475) of title IV of Pub. L. 98–369, which enacted section 25, 38, and 39 of this title, amended this section and section 12, 15, 22 to 24, 27 to 35, 37, 39 to 41, 44A, 44C to 44H, 45 to 48, 51, 52, 55, 56, 86, 87, 103, 108, 129, 168, 196, 213, 280C, 381, 383, 401, 404, 409, 441, 527, 642, 691, 874, 882, 901, 904, 936, 1016, 1033, 1351, 1366, 1374, 1375, 1441, 1442, 1451, 3507, 6013, 6096, 6201, 6211, 6213, 6362, 6401, 6411, 6420, 6421, 6427, 6501, 6511, 7701, 7871, 9502, and 9503 of this title, repealed section 38, 40, 44, 44B, 50A, 50B, and 53 of this title, and enacted provisions set out as notes under section 30, 33, 46, and 48 of this title] shall apply to taxable years beginning after December 31, 1983, and to carrybacks from such years.”
Effective Date
of 1983 AmendmentAmendment by Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, except that if an individual’s annuity starting date was deferred under section 105(d)(6) of this title as in effect on the day before Apr. 20, 1983, such deferral shall end on the first day of such individual’s first taxable year beginning after Dec. 31, 1983, see section 122(d) of Pub. L. 98–21, set out as a note under section 22 of this title.
Effective Date
of 1981 Amendment Pub. L. 97–34, title I, § 124(f), Aug. 13, 1981, 95 Stat. 201, provided that: “(1) Except as provided in paragraph (2), the
Amendments
made by this section [amending this section and enacting section 129 of this title] shall apply to taxable years beginning after December 31, 1981. “(2) The
Amendments
made by subsection (e)(2) [amending section 3121, 3306, and 3401 of this title and section 409 of Title 42, The Public Health and Welfare] shall apply to remuneration paid after December 31, 1981.”
Effective Date
of 1978 Amendment Pub. L. 95–600, title I, § 121(b), Nov. 6, 1978, 92 Stat. 2779, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1978.”
Effective Date
Section applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as an
Effective Date
of 1976 Amendment note under section 3 of this title. Program To Increase Public Awareness Pub. L. 101–508, title XI, § 11114, Nov. 5, 1990, 104 Stat. 1388–414, provided that: “Not later than the first calendar year following the date of the enactment of this subtitle [Nov. 5, 1990], the Secretary of the Treasury, or the Secretary’s delegate, shall establish a taxpayer awareness program to inform the taxpaying public of the availability of the credit for dependent care allowed under section 21 of the Internal Revenue Code of 1986 and the earned income credit and child health insurance under section 32 of such Code. Such public awareness program shall be designed to assure that individuals who may be eligible are informed of the availability of such credit and filing procedures. The Secretary shall use appropriate means of communication to carry out the provisions of this section.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 21
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73