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DeLauro on the Issues | Legislation Legislation Introduced by Congresswoman DeLauro107th Congress | 106th Congress | Search for Legislation 106th CongressGrandchild Care Tax Relief Act, HR 5602 Back to LegislationThis bill would provide a $500 refundable tax credit to grandparents who provide primary child care services for their grandchildren. This tax credit would recognize the child care contributions of grandparents to approximately1.6 million grandchildren nationally who are providing year-round, full time, uncompensated "grandchild care." This tax credit would apply to those grandparents who provide uncompensated child care to their grandchildren for at least 30 hours per week, 48 weeks per year. Not eligible are grandparents with legal custody of their grandchildren, who are already eligible for the $500 per child tax credit and the dependent care tax deduction. The Grandchild Care Tax Relief Act would only take effect after a series of previously proposed expansions to the dependent care tax deduction become effective.
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