He will support making the Child and Dependent Care Tax Credit fairer and available to more families who need it.

It also makes the Child and Dependent Care Tax Credit fairer and available to more families who need it.

Neal described the Economic Mobility Act as legislation he was advancing that would broaden and improve the Child and Dependent Care Tax Credit.

Neal Opening Statement at Markup of Tax Legislation | Congressman Richard Neal
secondary · other · model gpt-5.5

Congress.gov shows H.R.1319 became Public Law No. 117-2 on March 11, 2021.

The American Rescue Plan became law, providing the vehicle that temporarily expanded the Child and Dependent Care Tax Credit for tax year 2021.

delivered unknown

H.R.1319 - American Rescue Plan Act of 2021 | Congress.gov | Library of Congress
secondary · model gpt-5.5 · confidence 93%

Section 9631 is titled Refundability and Enhancement of Child and Dependent Care Tax Credit. It made the credit refundable for 2021, raised expense limits from $3,000/$6,000 to $8,000/$16,000, and raised the applicable percentage from 35 percent to 50 percent.

The enacted law directly made the CDCTC more generous and available to more families, though only temporarily for 2021.

delivered unknown

Public Law 117-2, American Rescue Plan Act of 2021
secondary · model gpt-5.5 · confidence 96%

The House Clerk records Roll Call 49 on passage of H.R.1319 as passed, 219-212. Rep. Neal, Democrat of Massachusetts, voted Yea.

Neal supported House passage of the bill that expanded and made refundable the Child and Dependent Care Tax Credit for 2021.

delivered unknown A for effort

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

The House Clerk records Roll Call 72 on the motion to concur in the Senate amendment to H.R.1319 as passed, 220-211. Rep. Neal voted Yea.

Neal voted for final House approval of the enacted American Rescue Plan, which delivered the temporary CDCTC expansion.

delivered unknown A for effort

Roll Call 72, H.R. 1319, Motion to Concur in the Senate Amendment
secondary · model gpt-5.5 · confidence 95%

Section 70405 is titled Enhancement of Child and Dependent Care Tax Credit. It changes the applicable percentage to 50 percent, with phase-downs, effective for taxable years beginning after December 31, 2025.

A later law further enhanced the CDCTC beginning in tax year 2026, but this does not by itself prove Neal supported that legislation.

partial later_term

Public Law 119-21, H.R. 1 Reconciliation Act
secondary · model gpt-5.5 · confidence 88%

Congress.gov shows H.R.1 became Public Law No. 119-21 on July 4, 2025, after House passage, Senate passage, House agreement to the Senate amendment, and presentation to the President.

The later CDCTC enhancement became law in 2025, after Neal's earlier ARPA-backed temporary expansion had expired.

partial later_term

H.R.1 - 119th Congress: Public Law 119-21
secondary · model gpt-5.5 · confidence 87%

The House Clerk records Roll Call 190 on agreeing to the Senate amendment to H.R.1 as passed, 218-214. Rep. Neal voted No.

Neal did not support the final 2025 legislative vehicle that included a later CDCTC enhancement, so the later expansion should not be credited as his support except indirectly as a policy outcome.

partial later_term

Roll Call 190 | Bill Number: H.R. 1
secondary · model gpt-5.5 · confidence 86%