Description
LOW INCOME TAXPAYERS 1123 Tax Lawyer, Vol. 56, No. 4 LOW INCOME TAXPAYERS SUBMITTED BY THE COMMITTEE ON LOW-INCOME TAXPAYERS: LESLIE M. BOOK, COMMITTEE CHAIR; GAIL LEVIN RICHMOND AND ELIZABETH ANN HAY, SUBCOMMITTEE CO-CHAIRS ON IMPORTANT DEVELOPMENTS* Legislation Dependent Care Credit Section 418(b) of the Job Creation and Worker Assistance Act of 2002 (“JCWAA 2002”), Pub. L. No. 107-147, 116 Stat. 21, amended section 21(d)(2) to increase the monthly amount deemed earned by a spouse who is a...

Advertisement