He will support making the expanded Child and Dependent Care Tax Credit permanent.

And it makes permanent the enhancements to the child and dependent care tax credit in the Democrats’ rescue package, which increased the amount of expenses eligible for the credit and raised the income thresholds so many more families will qualify for the maximum credit in 2021.

Neal's bill would permanently extend the American Rescue Plan enhancements to the Child and Dependent Care Tax Credit.

Key House Democrat unveils economic plan to support families | Congressman Richard Neal
secondary · other · model gpt-5.5

Section 9631 is titled “Refundability and enhancement of child and dependent care tax credit.” It added “Special Rules for 2021” for taxable years after December 31, 2020 and before January 1, 2022, making the credit refundable, increasing creditable expenses to $8,000/$16,000, and increasing the applicable percentage to 50 percent.

The expanded Child and Dependent Care Tax Credit was enacted only for 2021, not permanently.

never unknown

H.R.1319 - American Rescue Plan Act of 2021, enrolled text
secondary · model gpt-5.5 · confidence 97%

Roll Call 49 on H.R. 1319, American Rescue Plan Act, passed 219-212. The vote list records “Neal Democratic Massachusetts MA Yea.”

Neal voted for the bill that temporarily expanded the Child and Dependent Care Tax Credit, showing support for the expansion but not for permanence in that vote.

partial unknown A for effort

Office of the Clerk, Roll Call 49, H.R. 1319
secondary · model gpt-5.5 · confidence 95%

The U.S. Code text in effect on June 25, 2026 keeps the ordinary credit in Subpart A, Nonrefundable Personal Credits, with $3,000/$6,000 expense limits. It separately retains “Special rules for 2021” applying only after December 31, 2020 and before January 1, 2022, including refundability and $8,000/$16,000 limits. The notes show Pub. L. 119-21 amended the applicable percentage in 2025.

As of just before the July 2, 2026 assessment date, the full ARPA-expanded CDCTC was not permanent. A later 2025 law made a higher 50 percent top applicable percentage part of current law, but the ARPA refundability and higher expense limits remained limited to 2021.

partial later_term

26 U.S.C. § 21 - Expenses for household and dependent care services necessary for gainful employment
secondary · model gpt-5.5 · confidence 94%