Introduced the Child and Dependent Care Tax Credit Enhancement Act to raise the childcare tax credit (up to $8,000 for families with two or more children) and make it refundable so low-income working families can benefit.

Stated position. What this official has said they believe on this issue — a sourced claim, shown distinctly from any assessment of what they did. It is never scored and never affects the Integrity Score.

Derived from a tracked promise: “Introduced the Child and Dependent Care Tax Credit Enhancement Act to raise the childcare tax credit (up to $8,000 for families with two or …”

Sources

Senator Tina Smith (official U.S. Senate website)https://www.smith.senate.gov/u-s-senators-smith-shaheen-warnock-murray-and-wyden-introduce-legislation-to-expand-childcare-relief-to-families/ ↗
“Families need real relief and this bill will lower costs and put more money back into the pockets of parents.”