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Code · BILL · 115th Congress · H.R. 1 (Reported in House) — To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018. · Sec. 3402

Sec. 3402. Repeal of employer-provided child care credit

92 words·~1 min read·/bill/115/hr/1/rh/section-3402

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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45F (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended by striking paragraph (15). Section 1016(a) is amended by striking paragraph (28). Except as otherwise provided in this subsection, the amendments made by this section shall apply to taxable years beginning after December 31, 2017. The amendment made by subsection (b)(2) shall apply to credits determined for taxable years beginning after December 31, 2017.
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