{"abstract":"This document contains a correction to notice of proposed rulemaking that was published in the Federal Register on Wednesday, May 24, 2006 (71 FR 29847) regarding the credit for expenses for household and dependent care services necessary for gainful employment.","action":"Correction to notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/07/06/E6-10132.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"71 FR 38322","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":null,"disposition_notes":null,"docket_ids":["REG-139059-02"],"dockets":[],"document_number":"E6-10132","effective_on":null,"end_page":38323,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/07/06/E6-10132.xml","html_url":"https://www.federalregister.gov/documents/2006/07/06/E6-10132/expenses-for-household-and-dependent-care-services-necessary-for-gainful-employment-correction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E6-10132?publication_date=2006-07-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-07-06/E6-10132/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":8,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-07-06/pdf/E6-10132.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-07-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/07/06/E6-10132.txt","regulation_id_number_info":{"1545-BB86":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BB86/dependent-care-credit","title":"Dependent Care Credit","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BB86&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BB86"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T19:43:58Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":38322,"subtype":null,"title":"Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction","toc_doc":"Correction","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":71}