Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1067 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1067
5	5	To amend the Internal Revenue Code of 1986 to establish the childcare
6	6	provider startup credit, to increase the amount of and make refundable
7	7	the expenses for household and dependent care credit, and for other
8	8	purposes.
9	9	IN THE HOUSE OF REPRESENTATIVES
10	10	FEBRUARY6, 2025
11	11	Mr. G
12	12	OTTHEIMERintroduced the following bill; which was referred to the
13	13	Committee on Ways and Means
14	14	A BILL
15	15	To amend the Internal Revenue Code of 1986 to establish
16	16	the childcare provider startup credit, to increase the
17	17	amount of and make refundable the expenses for house-
18	18	hold and dependent care credit, and for other purposes.
19	19	Be it enacted by the Senate and House of Representa-1
20	20	tives of the United States of America in Congress assembled, 2
21	21	SECTION 1. SHORT TITLE. 3
22	22	This Act may be cited as the ‘‘Lowering Infant and 4
23	23	Toddler Tuition for Learning and Education Act of 2025’’ 5
24	24	or the ‘‘LITTLE Act of 2025’’. 6
25	25	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
26	26	ssavage on LAPJG3WLY3PROD with BILLS 2
27	27	•HR 1067 IH
28	28	SEC. 2. CHILDCARE PROVIDER STARTUP CREDIT. 1
29	29	(a) I
30	30	NGENERAL.—Subpart D of part IV of sub-2
31	31	chapter A of chapter 1 of the Internal Revenue Code of 3
32	32	1986 is amended by adding at the end the following new 4
33	33	section: 5
34	34	‘‘SEC. 45BB. CHILDCARE PROVIDER STARTUP CREDIT. 6
35	35	‘‘(a) A
36	36	LLOWANCE OF CREDIT.—In the case of a 7
37	37	qualified taxpayer, there shall be allowed as a credit 8
38	38	against the tax imposed by this subtitle an amount equal 9
39	39	to 30 percent of the qualified childcare startup expenses 10
40	40	of the taxpayer for the taxable year. 11
41	41	‘‘(b) Q
42	42	UALIFIEDTAXPAYER.—For purposes of this 12
43	43	section, the term ‘qualified taxpayer’ means, with respect 13
44	44	to a taxable year, a taxpayer that— 14
45	45	‘‘(1) provides childcare services in compliance 15
46	46	with any applicable State or local requirements for 16
47	47	such services, and 17
48	48	‘‘(2) provided such services to 2 or more chil-18
49	49	dren for a significant portion of the taxable year. 19
50	50	‘‘(c) Q
51	51	UALIFIEDCHILDCARESTARTUPEXPENSES.— 20
52	52	For purposes of this section, the term ‘qualified childcare 21
53	53	startup expenses’ means, with respect to a taxable year, 22
54	54	a start-up expenditure (as defined in section 195(c)(1)) 23
55	55	paid or incurred during the 2-year period ending on the 24
56	56	last day of such taxable year to establish and operate a 25
57	57	childcare service. 26
58	58	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
59	59	ssavage on LAPJG3WLY3PROD with BILLS 3
60	60	•HR 1067 IH
61	61	‘‘(d) LIMITATION.—The aggregate amount of credits 1
62	62	determined under subsection (a) for any taxpayer in all 2
63	63	taxable years may not exceed $10,000. 3
64	64	‘‘(e) D
65	65	ENIAL OFDOUBLEBENEFIT.—No credit shall 4
66	66	be allowed under subsection (a) for any expense for which 5
67	67	a deduction or credit is allowed under any other provision 6
68	68	of this chapter.’’. 7
69	69	(b) C
70	70	REDITALLOWEDS PART OFGENERALBUSI-8
71	71	NESSCREDIT.—Section 38(b) is amended by striking 9
72	72	‘‘plus’’ at the end of paragraph (40), by striking the period 10
73	73	at the end of paragraph (41) and inserting ‘‘, plus’’, and 11
74	74	by adding at the end the following new paragraph: 12
75	75	‘‘(42) the childcare provider startup credit de-13
76	76	termined under section 45BB(a).’’. 14
77	77	(c) C
78	78	LERICALAMENDMENT.—The table of sections 15
79	79	for subpart B of part IV of subchapter A of chapter 1 16
80	80	of the Internal Revenue Code of 1986 is amended by in-17
81	81	serting after the item relating to section 36B the following 18
82	82	new item: 19
83	83	‘‘Sec. 45BB. Childcare provider startup credit.’’.
84	84	(d) EFFECTIVEDATE.—The amendments made by 20
85	85	this section shall apply to expenses paid or incurred after 21
86	86	the date of the enactment of this Act. 22
87	87	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
88	88	ssavage on LAPJG3WLY3PROD with BILLS 4
89	89	•HR 1067 IH
90	90	SEC. 3. HOUSEHOLD AND DEPENDENT CARE CREDIT IN-1
91	91	CREASED AND MADE REFUNDABLE. 2
92	92	(a) I
93	93	NGENERAL.—Subpart C of part IV of sub-3
94	94	chapter A of chapter 1 of the Internal Revenue Code of 4
95	95	1986 is amending by inserting after section 36B the fol-5
96	96	lowing new section: 6
97	97	‘‘SEC. 36C. EXPENSES FOR HOUSEHOLD AND DEPENDENT 7
98	98	CARE SERVICES NECESSARY FOR GAINFUL 8
99	99	EMPLOYMENT. 9
100	100	‘‘(a) A
101	101	LLOWANCE OFCREDIT.— 10
102	102	‘‘(1) I
103	103	N GENERAL.—In the case of an individual 11
104	104	for which there are 1 or more qualifying individuals 12
105	105	with respect to such individual, there shall be al-13
106	106	lowed as a credit against the tax imposed by this 14
107	107	chapter for the taxable year an amount equal to the 15
108	108	applicable percentage of the employment-related ex-16
109	109	penses paid by such individual during the taxable 17
110	110	year. 18
111	111	‘‘(2) A
112	112	PPLICABLE PERCENTAGE DEFINED .—For 19
113	113	purposes of paragraph (1), the term ‘applicable per-20
114	114	centage’ means 50 percent reduced (but not below 21
115	115	35 percent) by 1 percentage point for each $2,000 22
116	116	(or fraction thereof) by which the taxpayer’s ad-23
117	117	justed gross income for the taxable year exceeds 24
118	118	$15,000. 25
119	119	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
120	120	ssavage on LAPJG3WLY3PROD with BILLS 5
121	121	•HR 1067 IH
122	122	‘‘(b) DEFINITIONS OFQUALIFYINGINDIVIDUAL AND 1
123	123	E
124	124	MPLOYMENT-RELATEDEXPENSES.—For purposes of 2
125	125	this section— 3
126	126	‘‘(1) Q
127	127	UALIFYING INDIVIDUAL .—The term 4
128	128	‘qualifying individual’ means— 5
129	129	‘‘(A) a dependent of the taxpayer (as de-6
130	130	fined in section 152(a)(1)) who has not attained 7
131	131	age 13, 8
132	132	‘‘(B) a dependent of the taxpayer (as de-9
133	133	fined in section 152, determined without regard 10
134	134	to subsections (b)(1), (b)(2), and (d)(1)(B)) 11
135	135	who is physically or mentally incapable of car-12
136	136	ing for himself or herself and who has the same 13
137	137	principal place of abode as the taxpayer for 14
138	138	more than one-half of such taxable year, or 15
139	139	‘‘(C) the spouse of the taxpayer, if the 16
140	140	spouse is physically or mentally incapable of 17
141	141	caring for himself or herself and who has the 18
142	142	same principal place of abode as the taxpayer 19
143	143	for more than one-half of such taxable year. 20
144	144	‘‘(2) E
145	145	MPLOYMENT-RELATED EXPENSES .— 21
146	146	‘‘(A) I
147	147	N GENERAL.—The term ‘employ-22
148	148	ment-related expenses’ means amounts paid for 23
149	149	the following expenses, but only if such ex-24
150	150	penses are incurred to enable the taxpayer to be 25
151	151	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
152	152	ssavage on LAPJG3WLY3PROD with BILLS 6
153	153	•HR 1067 IH
154	154	gainfully employed for any period for which 1
155	155	there are 1 or more qualifying individuals with 2
156	156	respect to the taxpayer: 3
157	157	‘‘(i) expenses for household services, 4
158	158	and 5
159	159	‘‘(ii) expenses for the care of a quali-6
160	160	fying individual. 7
161	161	Such term shall not include any amount paid 8
162	162	for services outside the taxpayer’s household at 9
163	163	a camp where the qualifying individual stays 10
164	164	overnight. 11
165	165	‘‘(B) E
166	166	XCEPTION.—Employment-related 12
167	167	expenses described in subparagraph (A) which 13
168	168	are incurred for services outside the taxpayer’s 14
169	169	household shall be taken into account only if in-15
170	170	curred for the care of— 16
171	171	‘‘(i) a qualifying individual described 17
172	172	in paragraph (1)(A), or 18
173	173	‘‘(ii) a qualifying individual (not de-19
174	174	scribed in paragraph (1)(A)) who regularly 20
175	175	spends at least 8 hours each day in the 21
176	176	taxpayer’s household. 22
177	177	‘‘(C) D
178	178	EPENDENT CARE CENTERS .—Em-23
179	179	ployment-related expenses described in subpara-24
180	180	graph (A) which are incurred for services pro-25
181	181	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
182	182	ssavage on LAPJG3WLY3PROD with BILLS 7
183	183	•HR 1067 IH
184	184	vided outside the taxpayer’s household by a de-1
185	185	pendent care center (as defined in subpara-2
186	186	graph (D)) shall be taken into account only if— 3
187	187	‘‘(i) such center complies with all ap-4
188	188	plicable laws and regulations of a State or 5
189	189	unit of local government, and 6
190	190	‘‘(ii) the requirements of subpara-7
191	191	graph (B) are met. 8
192	192	‘‘(D) D
193	193	EPENDENT CARE CENTER DE -9
194	194	FINED.—For purposes of this paragraph, the 10
195	195	term ‘dependent care center’ means any facility 11
196	196	which— 12
197	197	‘‘(i) provides care for more than six 13
198	198	individuals (other than individuals who re-14
199	199	side at the facility), and 15
200	200	‘‘(ii) receives a fee, payment, or grant 16
201	201	for providing services for any of the indi-17
202	202	viduals (regardless of whether such facility 18
203	203	is operated for profit). 19
204	204	‘‘(c) D
205	205	OLLARLIMIT ONAMOUNTCREDITABLE.—The 20
206	206	amount of the employment-related expenses incurred dur-21
207	207	ing any taxable year which may be taken into account 22
208	208	under subsection (a) shall not exceed— 23
209	209	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
210	210	ssavage on LAPJG3WLY3PROD with BILLS 8
211	211	•HR 1067 IH
212	212	‘‘(1) $7,500 if there is 1 qualifying individual 1
213	213	with respect to the taxpayer for such taxable year, 2
214	214	or 3
215	215	‘‘(2) $15,000 if there are 2 or more qualifying 4
216	216	individuals with respect to the taxpayer for such tax-5
217	217	able year. 6
218	218	The amount determined under paragraph (1) or (2) 7
219	219	(whichever is applicable) shall be reduced by the aggregate 8
220	220	amount excludable from gross income under section 129 9
221	221	for the taxable year. 10
222	222	‘‘(d) E
223	223	ARNEDINCOMELIMITATION.— 11
224	224	‘‘(1) I
225	225	N GENERAL.—Except as otherwise pro-12
226	226	vided in this subsection, the amount of the employ-13
227	227	ment-related expenses incurred during any taxable 14
228	228	year which may be taken into account under sub-15
229	229	section (a) shall not exceed— 16
230	230	‘‘(A) in the case of an individual who is 17
231	231	not married at the close of such year, such indi-18
232	232	vidual’s earned income for such year, or 19
233	233	‘‘(B) in the case of an individual who is 20
234	234	married at the close of such year, the lesser of 21
235	235	such individual’s earned income or the earned 22
236	236	income of his spouse for such year. 23
237	237	‘‘(2) S
238	238	PECIAL RULE FOR SPOUSE WHO IS A 24
239	239	STUDENT OR INCAPABLE OF CARING FOR HIM -25
240	240	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
241	241	ssavage on LAPJG3WLY3PROD with BILLS 9
242	242	•HR 1067 IH
243	243	SELF.—In the case of a spouse who is a student or 1
244	244	a qualifying individual described in subsection 2
245	245	(b)(1)(C), for purposes of paragraph (1), such 3
246	246	spouse shall be deemed for each month during which 4
247	247	such spouse is a full-time student at an educational 5
248	248	institution, or is such a qualifying individual, to be 6
249	249	gainfully employed and to have earned income of not 7
250	250	less than— 8
251	251	‘‘(A) $250 if subsection (c)(1) applies for 9
252	252	the taxable year, or 10
253	253	‘‘(B) $500 if subsection (c)(2) applies for 11
254	254	the taxable year. 12
255	255	‘‘(e) I
256	256	NFLATIONADJUSTMENT.— 13
257	257	‘‘(1) I
258	258	N GENERAL.—In the case of any taxable 14
259	259	year beginning after 2024, the dollar amounts in 15
260	260	this section shall be increased by an amount equal 16
261	261	to— 17
262	262	‘‘(A) such dollar amount, multiplied by 18
263	263	‘‘(B) the cost-of-living adjustment deter-19
264	264	mined under section 1(f)(3) for the calendar 20
265	265	year in which the taxable year begins, deter-21
266	266	mined by substituting ‘calendar year 2023’ for 22
267	267	‘calendar year 2016’ in subparagraph (A)(ii). 23
268	268	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
269	269	ssavage on LAPJG3WLY3PROD with BILLS 10
270	270	•HR 1067 IH
271	271	‘‘(2) ROUNDING.—If any increase under para-1
272	272	graph (1) is not a multiple of $10, such increase 2
273	273	shall be rounded to the nearest multiple of $10. 3
274	274	‘‘(f) S
275	275	PECIALRULES.—For purposes of this sec-4
276	276	tion— 5
277	277	‘‘(1) P
278	278	LACE OF ABODE .—An individual shall 6
279	279	not be treated as having the same principal place of 7
280	280	abode of the taxpayer if at any time during the tax-8
281	281	able year of the taxpayer the relationship between 9
282	282	the individual and the taxpayer is in violation of 10
283	283	local law. 11
284	284	‘‘(2) M
285	285	ARRIED COUPLES MUST FILE JOINT RE -12
286	286	TURN.—If the taxpayer is married at the close of 13
287	287	the taxable year, the credit shall be allowed under 14
288	288	subsection (a) only if the taxpayer and his spouse 15
289	289	file a joint return for the taxable year. 16
290	290	‘‘(3) M
291	291	ARITAL STATUS.—An individual legally 17
292	292	separated from his spouse under a decree of divorce 18
293	293	or of separate maintenance shall not be considered 19
294	294	as married. 20
295	295	‘‘(4) C
296	296	ERTAIN MARRIED INDIVIDUALS LIVING 21
297	297	APART.—If— 22
298	298	‘‘(A) an individual who is married and who 23
299	299	files a separate return— 24
300	300	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
301	301	ssavage on LAPJG3WLY3PROD with BILLS 11
302	302	•HR 1067 IH
303	303	‘‘(i) maintains as his home a house-1
304	304	hold which constitutes for more than one- 2
305	305	half of the taxable year the principal place 3
306	306	of abode of a qualifying individual, and 4
307	307	‘‘(ii) furnishes over half of the cost of 5
308	308	maintaining such household during the 6
309	309	taxable year, and 7
310	310	‘‘(B) during the last 6 months of such tax-8
311	311	able year such individual’s spouse is not a mem-9
312	312	ber of such household, 10
313	313	such individual shall not be considered as married. 11
314	314	‘‘(5) S
315	315	PECIAL DEPENDENCY TEST IN CASE OF 12
316	316	DIVORCED PARENTS, ETC.—If— 13
317	317	‘‘(A) section 152(e) applies to any child 14
318	318	with respect to any calendar year, and 15
319	319	‘‘(B) such child is under the age of 13 or 16
320	320	is physically or mentally incapable of caring for 17
321	321	himself, 18
322	322	in the case of any taxable year beginning in such 19
323	323	calendar year, such child shall be treated as a quali-20
324	324	fying individual described in subparagraph (A) or 21
325	325	(B) of subsection (b)(1) (whichever is appropriate) 22
326	326	with respect to the custodial parent (as defined in 23
327	327	section 152(e)(4)(A)), and shall not be treated as a 24
328	328	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
329	329	ssavage on LAPJG3WLY3PROD with BILLS 12
330	330	•HR 1067 IH
331	331	qualifying individual with respect to the noncustodial 1
332	332	parent. 2
333	333	‘‘(6) P
334	334	AYMENTS TO RELATED INDIVIDUALS .— 3
335	335	No credit shall be allowed under subsection (a) for 4
336	336	any amount paid by the taxpayer to an individual— 5
337	337	‘‘(A) with respect to whom, for the taxable 6
338	338	year, a deduction under section 151(c) (relating 7
339	339	to deduction for personal exemptions for de-8
340	340	pendents) is allowable either to the taxpayer or 9
341	341	his spouse, or 10
342	342	‘‘(B) who is a child of the taxpayer (within 11
343	343	the meaning of section 152(f)(1)) who has not 12
344	344	attained the age of 19 at the close of the tax-13
345	345	able year. 14
346	346	For purposes of this paragraph, the term ‘taxable 15
347	347	year’ means the taxable year of the taxpayer in 16
348	348	which the service is performed. 17
349	349	‘‘(7) S
350	350	TUDENT.—The term ‘student’ means an 18
351	351	individual who during each of 5 calendar months 19
352	352	during the taxable year is a full-time student at an 20
353	353	educational organization. 21
354	354	‘‘(8) E
355	355	DUCATIONAL ORGANIZATION .—The term 22
356	356	‘educational organization’ means an educational or-23
357	357	ganization described in section 170(b)(1)(A)(ii). 24
358	358	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00012 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
359	359	ssavage on LAPJG3WLY3PROD with BILLS 13
360	360	•HR 1067 IH
361	361	‘‘(9) IDENTIFYING INFORMATION REQUIRED 1
362	362	WITH RESPECT TO SERVICE PROVIDER .—No credit 2
363	363	shall be allowed under subsection (a) for any amount 3
364	364	paid to any person unless— 4
365	365	‘‘(A) the name, address, and taxpayer 5
366	366	identification number of such person are in-6
367	367	cluded on the return claiming the credit, or 7
368	368	‘‘(B) if such person is an organization de-8
369	369	scribed in section 501(c)(3) and exempt from 9
370	370	tax under section 501(a), the name and address 10
371	371	of such person are included on the return 11
372	372	claiming the credit. 12
373	373	In the case of a failure to provide the information 13
374	374	required under the preceding sentence, the preceding 14
375	375	sentence shall not apply if it is shown that the tax-15
376	376	payer exercised due diligence in attempting to pro-16
377	377	vide the information so required. 17
378	378	‘‘(10) I
379	379	DENTIFYING INFORMATION REQUIRED 18
380	380	WITH RESPECT TO QUALIFYING INDIVIDUALS .—No 19
381	381	credit shall be allowed under this section with re-20
382	382	spect to any qualifying individual unless the TIN of 21
383	383	such individual is included on the return claiming 22
384	384	the credit. 23
385	385	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00013 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
386	386	ssavage on LAPJG3WLY3PROD with BILLS 14
387	387	•HR 1067 IH
388	388	‘‘(g) REGULATIONS.—The Secretary shall issue such 1
389	389	regulations or other guidance as may be necessary or ap-2
390	390	propriate to carry out the purposes of this section.’’. 3
391	391	(b) C
392	392	ONFORMINGAMENDMENTS.— 4
393	393	(1) Section 1324(b) of title 31, United States 5
394	394	Code, is amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 6
395	395	(2) Subpart A of part IV of subchapter A of 7
396	396	chapter 1 of such Code is amended by repealing sec-8
397	397	tion 21 and by striking the item relating to such sec-9
398	398	tion in the table of sections for such subpart. 10
399	399	(3) Section 45F(C)(1)(A)(iv) of such Code, as 11
400	400	added by this Act, is amended by striking ‘‘section 12
401	401	21(b)(1)(A)’’ and inserting ‘‘section 36C(b)(1)(A)’’. 13
402	402	(4) The table of sections for subpart A of part 14
403	403	IV of subchapter A of chapter 1 of such Code is 15
404	404	amended by striking the item relating to section 21. 16
405	405	(5) Section 6211(b)(4)(A) of such Code is 17
406	406	amended by striking ‘‘21 by reason of subsection (g) 18
407	407	thereof,’’. 19
408	408	(6) Section 6213(g)(2) of such Code is amend-20
409	409	ed— 21
410	410	(A) in subparagraph (H), by striking ‘‘sec-22
411	411	tion 21’’ and inserting ‘‘section 36C’’, and 23
412	412	(B) in subparagraph (L)— 24
413	413	(i) by striking ‘‘21,’’, and 25
414	414	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00014 Fmt 6652 Sfmt 6201 E:\BILLS\H1067.IH H1067
415	415	ssavage on LAPJG3WLY3PROD with BILLS 15
416	416	•HR 1067 IH
417	417	(ii) by inserting ‘‘36C,’’ after ‘‘32,’’. 1
418	418	(7) The following sections of such Code are 2
419	419	each amended by striking ‘‘section 21(e)’’ and in-3
420	420	serting ‘‘section 36C(e)’’. 4
421	421	(A) Section 23(f)(1). 5
422	422	(B) Section 35(g)(6). 6
423	423	(C) Section 129(a)(2)(C), as amended by 7
424	424	this Act. 8
425	425	(8) Section 129 of such Code is further amend-9
426	426	ed— 10
427	427	(A) in subsection (b)(2), by striking ‘‘sec-11
428	428	tion 21(d)(2)’’ and inserting ‘‘section 12
429	429	36C(d)(2)’’, and 13
430	430	(B) in subsection (e)(1), by striking ‘‘sec-14
431	431	tion 21(b)(2)’’ and inserting ‘‘section 15
432	432	36C(b)(2)’’. 16
433	433	(9) Section 213(e) of such Code is amended by 17
434	434	striking ‘‘section 21’’ and inserting ‘‘section 36C’’. 18
435	435	(c) C
436	436	LERICALAMENDMENT.—The table of sections 19
437	437	for subpart C of part IV of subchapter A of chapter 1 20
438	438	of such Code is amended by inserting after the item relat-21
439	439	ing to section 36B the following new item: 22
440	440	‘‘Sec. 36C. Expenses for household and dependent care services necessary for
441	441	gainful employment.’’.
442	442	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00015 Fmt 6652 Sfmt 6211 E:\BILLS\H1067.IH H1067
443	443	ssavage on LAPJG3WLY3PROD with BILLS 16
444	444	•HR 1067 IH
445	445	(d) EFFECTIVEDATE.—The amendments made by 1
446	446	this section shall apply to taxable years beginning after 2
447	447	the date of the enactment of this section. 3
448	448	Æ
449	449	VerDate Sep 11 2014 20:29 Mar 07, 2025 Jkt 059200 PO 00000 Frm 00016 Fmt 6652 Sfmt 6301 E:\BILLS\H1067.IH H1067
450	450	ssavage on LAPJG3WLY3PROD with BILLS