Stay-At-Home Parents' Tax Credit Act of 2003 - Amends the Internal Revenue Code to provide within the dependent care credit a minimum credit of $200 per month for stay-at-home parents with one or more qualifying individuals under the age of six at any time during the year.
Allows: (1) the dependent care credit to be taken against the minimum tax; and (2) a carryforward of any unused dependent care credit.
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