Us Congress 2025-2026 Regular Session

Us Congress Senate Bill SB847 Compare Versions

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

Old	New	Differences
1	1	II
2	2	119THCONGRESS
3	3	1
4	4	STSESSION S. 847
5	5	To amend the Internal Revenue Code of 1986 to expand the employer-
6	6	provided child care credit and the dependent care assistance exclusion.
7	7	IN THE SENATE OF THE UNITED STATES
8	8	MARCH4, 2025
9	9	Mrs. B
10	10	RITT(for herself, Mr. KAINE, Ms. ERNST, Mrs. SHAHEEN, Mr. CURTIS,
11	11	Mr. K
12	12	ING, Ms. COLLINS, Mrs. GILLIBRAND, and Mrs. CAPITO) intro-
13	13	duced the following bill; which was read twice and referred to the Com-
14	14	mittee on Finance
15	15	A BILL
16	16	To amend the Internal Revenue Code of 1986 to expand
17	17	the employer-provided child care credit and the depend-
18	18	ent care assistance exclusion.
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 ‘‘Child Care Availability 4
23	23	and Affordability Act’’. 5
24	24	SEC. 2. EXPANSION OF EMPLOYER-PROVIDED CHILD CARE 6
25	25	CREDIT. 7
26	26	(a) I
27	27	NCREASE OF AMOUNT OF QUALIFIEDCHILD 8
28	28	C
29	29	AREEXPENDITURESTAKENINTOACCOUNT.—Section 9
30	30	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
31	31	kjohnson on DSK7ZCZBW3PROD with $$_JOB 2
32	32	•S 847 IS
33	33	45F(a)(1) of the Internal Revenue Code of 1986 is amend-1
34	34	ed by striking ‘‘25 percent’’ and inserting ‘‘50 percent’’. 2
35	35	(b) I
36	36	NCREASE OFMAXIMUMCREDITAMOUNT.—Sec-3
37	37	tion 45F(b) of the Internal Revenue Code of 1986 is 4
38	38	amended by striking ‘‘$150,000’’ and inserting 5
39	39	‘‘$500,000’’. 6
40	40	(c) T
41	41	REATMENT OFJOINTLYOWNED OROPERATED 7
42	42	C
43	43	HILDCAREFACILITY.—Section 45F(c)(1) of the Internal 8
44	44	Revenue Code of 1986 is amended by adding at the end 9
45	45	the following new subparagraph: 10
46	46	‘‘(C) J
47	47	OINTLY OWNED OR OPERATED 11
48	48	CHILDCARE FACILITY.—For purposes of sub-12
49	49	paragraph (A)(i)(I), a facility shall not fail to 13
50	50	be treated as a qualified childcare facility of the 14
51	51	taxpayer merely because such facility is jointly 15
52	52	owned or operated by the taxpayer and other 16
53	53	persons.’’. 17
54	54	(d) S
55	55	PECIALRULE FORSMALLBUSINESSES.—Sec-18
56	56	tion 45F(e) of the Internal Revenue Code of 1986 is 19
57	57	amended by adding at the end the following new para-20
58	58	graph: 21
59	59	‘‘(4) S
60	60	MALL BUSINESSES.— 22
61	61	‘‘(A) I
62	62	N GENERAL.—In the case of a tax-23
63	63	payer described in subparagraph (B)— 24
64	64	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
65	65	kjohnson on DSK7ZCZBW3PROD with $$_JOB 3
66	66	•S 847 IS
67	67	‘‘(i) subsection (a)(1) shall be applied 1
68	68	by substituting ‘60 percent’ for ‘50 per-2
69	69	cent’, and 3
70	70	‘‘(ii) subsection (b) shall be applied by 4
71	71	substituting ‘$600,000’ for ‘$500,000’. 5
72	72	‘‘(B) T
73	73	AXPAYER DESCRIBED .—A taxpayer 6
74	74	described in this subparagraph is a taxpayer 7
75	75	that meets the gross receipts test of section 8
76	76	448(c), determined— 9
77	77	‘‘(i) by substituting ‘5-taxable-year’ 10
78	78	for ‘3-taxable-year’ in paragraph (1) there-11
79	79	of, and 12
80	80	‘‘(ii) by substituting ‘5-year’ for ‘3- 13
81	81	year’ each place such term appears in 14
82	82	paragraph (3)(A) thereof.’’. 15
83	83	(e) E
84	84	FFECTIVEDATE.—The amendments made by 16
85	85	this section shall apply to amounts paid or incurred after 17
86	86	the date of the enactment of this section. 18
87	87	SEC. 3. INCREASE IN AMOUNT EXCLUDABLE FOR DEPEND-19
88	88	ENT CARE ASSISTANCE PROGRAMS. 20
89	89	(a) I
90	90	NGENERAL.—Section 129(a)(2)(A) of the Inter-21
91	91	nal Revenue Code of 1986 is amended by striking ‘‘$5,000 22
92	92	($2,500’’ and inserting ‘‘$7,500 ($3,750’’. 23
93	93	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
94	94	kjohnson on DSK7ZCZBW3PROD with $$_JOB 4
95	95	•S 847 IS
96	96	(b) EFFECTIVEDATE.—The amendment made by 1
97	97	this section shall apply to amounts paid or incurred after 2
98	98	the date of the enactment of this section. 3
99	99	SEC. 4. HOUSEHOLD AND DEPENDENT CARE CREDIT IN-4
100	100	CREASED AND MADE REFUNDABLE. 5
101	101	(a) I
102	102	NGENERAL.—Subpart C of part IV of sub-6
103	103	chapter A of chapter 1 of the Internal Revenue Code of 7
104	104	1986 is amending by inserting after section 36B the fol-8
105	105	lowing new section: 9
106	106	‘‘SEC. 36C. EXPENSES FOR HOUSEHOLD AND DEPENDENT 10
107	107	CARE SERVICES NECESSARY FOR GAINFUL 11
108	108	EMPLOYMENT. 12
109	109	‘‘(a) A
110	110	LLOWANCE OFCREDIT.— 13
111	111	‘‘(1) I
112	112	N GENERAL.—In the case of an individual 14
113	113	for which there are 1 or more qualifying individuals 15
114	114	with respect to such individual, there shall be al-16
115	115	lowed as a credit against the tax imposed by this 17
116	116	chapter for the taxable year an amount equal to the 18
117	117	applicable percentage of the employment-related ex-19
118	118	penses paid by such individual during the taxable 20
119	119	year. 21
120	120	‘‘(2) A
121	121	PPLICABLE PERCENTAGE DEFINED .—For 22
122	122	purposes of paragraph (1), the term ‘applicable per-23
123	123	centage’ means 50 percent— 24
124	124	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
125	125	kjohnson on DSK7ZCZBW3PROD with $$_JOB 5
126	126	•S 847 IS
127	127	‘‘(A) reduced (but not below 35 percent) 1
128	128	by 1 percentage point for each $2,000 (or frac-2
129	129	tion thereof) by which the taxpayer’s adjusted 3
130	130	gross income for the taxable year exceeds 4
131	131	$15,000, and 5
132	132	‘‘(B) further reduced (but not below zero) 6
133	133	by 1 percentage point for each $2,000 (or frac-7
134	134	tion thereof) by which the taxpayer’s adjusted 8
135	135	gross income for the taxable year exceeds 9
136	136	$150,000. 10
137	137	‘‘(b) D
138	138	EFINITIONS OFQUALIFYINGINDIVIDUAL AND 11
139	139	E
140	140	MPLOYMENT-RELATEDEXPENSES.—For purposes of 12
141	141	this section— 13
142	142	‘‘(1) Q
143	143	UALIFYING INDIVIDUAL .—The term 14
144	144	‘qualifying individual’ means— 15
145	145	‘‘(A) a dependent of the taxpayer (as de-16
146	146	fined in section 152(a)(1)) who has not attained 17
147	147	age 13, 18
148	148	‘‘(B) a dependent of the taxpayer (as de-19
149	149	fined in section 152, determined without regard 20
150	150	to subsections (b)(1), (b)(2), and (d)(1)(B)) 21
151	151	who is physically or mentally incapable of car-22
152	152	ing for himself or herself and who has the same 23
153	153	principal place of abode as the taxpayer for 24
154	154	more than one-half of such taxable year, or 25
155	155	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
156	156	kjohnson on DSK7ZCZBW3PROD with $$_JOB 6
157	157	•S 847 IS
158	158	‘‘(C) the spouse of the taxpayer, if the 1
159	159	spouse is physically or mentally incapable of 2
160	160	caring for himself or herself and who has the 3
161	161	same principal place of abode as the taxpayer 4
162	162	for more than one-half of such taxable year. 5
163	163	‘‘(2) E
164	164	MPLOYMENT-RELATED EXPENSES .— 6
165	165	‘‘(A) I
166	166	N GENERAL.—The term ‘employ-7
167	167	ment-related expenses’ means amounts paid for 8
168	168	the following expenses, but only if such ex-9
169	169	penses are incurred to enable the taxpayer to be 10
170	170	gainfully employed for any period for which 11
171	171	there are 1 or more qualifying individuals with 12
172	172	respect to the taxpayer: 13
173	173	‘‘(i) Expenses for household services. 14
174	174	‘‘(ii) Expenses for the care of a quali-15
175	175	fying individual. 16
176	176	Such term shall not include any amount paid 17
177	177	for services outside the taxpayer’s household at 18
178	178	a camp where the qualifying individual stays 19
179	179	overnight. 20
180	180	‘‘(B) E
181	181	XCEPTION.—Employment-related 21
182	182	expenses described in subparagraph (A) which 22
183	183	are incurred for services outside the taxpayer’s 23
184	184	household shall be taken into account only if in-24
185	185	curred for the care of— 25
186	186	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
187	187	kjohnson on DSK7ZCZBW3PROD with $$_JOB 7
188	188	•S 847 IS
189	189	‘‘(i) a qualifying individual described 1
190	190	in paragraph (1)(A), or 2
191	191	‘‘(ii) a qualifying individual (not de-3
192	192	scribed in paragraph (1)(A)) who regularly 4
193	193	spends at least 8 hours each day in the 5
194	194	taxpayer’s household. 6
195	195	‘‘(C) D
196	196	EPENDENT CARE CENTERS .—Em-7
197	197	ployment-related expenses described in subpara-8
198	198	graph (A) which are incurred for services pro-9
199	199	vided outside the taxpayer’s household by a de-10
200	200	pendent care center (as defined in subpara-11
201	201	graph (D)) shall be taken into account only if— 12
202	202	‘‘(i) such center complies with all ap-13
203	203	plicable laws and regulations of a State or 14
204	204	unit of local government, and 15
205	205	‘‘(ii) the requirements of subpara-16
206	206	graph (B) are met. 17
207	207	‘‘(D) D
208	208	EPENDENT CARE CENTER DE -18
209	209	FINED.—For purposes of this paragraph, the 19
210	210	term ‘dependent care center’ means any facility 20
211	211	which— 21
212	212	‘‘(i) provides care for more than 6 in-22
213	213	dividuals (other than individuals who re-23
214	214	side at the facility), and 24
215	215	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
216	216	kjohnson on DSK7ZCZBW3PROD with $$_JOB 8
217	217	•S 847 IS
218	218	‘‘(ii) receives a fee, payment, or grant 1
219	219	for providing services for any of the indi-2
220	220	viduals (regardless of whether such facility 3
221	221	is operated for profit). 4
222	222	‘‘(c) D
223	223	OLLARLIMIT ONAMOUNTCREDITABLE.—The 5
224	224	amount of the employment-related expenses incurred dur-6
225	225	ing any taxable year which may be taken into account 7
226	226	under subsection (a) shall not exceed— 8
227	227	‘‘(1) $5,000 if there is 1 qualifying individual 9
228	228	with respect to the taxpayer for such taxable year, 10
229	229	or 11
230	230	‘‘(2) $8,000 if there are 2 or more qualifying 12
231	231	individuals with respect to the taxpayer for such tax-13
232	232	able year. 14
233	233	‘‘(d) E
234	234	ARNEDINCOMELIMITATION.— 15
235	235	‘‘(1) I
236	236	N GENERAL.—Except as otherwise pro-16
237	237	vided in this subsection, the amount of the employ-17
238	238	ment-related expenses incurred during any taxable 18
239	239	year which may be taken into account under sub-19
240	240	section (a) shall not exceed— 20
241	241	‘‘(A) in the case of an individual who is 21
242	242	not married at the close of such year, such indi-22
243	243	vidual’s earned income for such year, or 23
244	244	‘‘(B) in the case of an individual who is 24
245	245	married at the close of such year, the lesser of 25
246	246	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
247	247	kjohnson on DSK7ZCZBW3PROD with $$_JOB 9
248	248	•S 847 IS
249	249	such individual’s earned income or the earned 1
250	250	income of his spouse for such year. 2
251	251	‘‘(2) S
252	252	PECIAL RULE FOR SPOUSE WHO IS A 3
253	253	STUDENT OR INCAPABLE OF CARING FOR SELF .—In 4
254	254	the case of a spouse who is a student or a qualifying 5
255	255	individual described in subsection (b)(1)(C), for pur-6
256	256	poses of paragraph (1), such spouse shall be deemed 7
257	257	for each month during which such spouse is a full- 8
258	258	time student at an educational institution, or is such 9
259	259	a qualifying individual, to be gainfully employed and 10
260	260	to have earned income of not less than— 11
261	261	‘‘(A) $250 if subsection (c)(1) applies for 12
262	262	the taxable year, or 13
263	263	‘‘(B) $500 if subsection (c)(2) applies for 14
264	264	the taxable year. 15
265	265	‘‘(e) S
266	266	PECIALRULES.—For purposes of this sec-16
267	267	tion— 17
268	268	‘‘(1) P
269	269	LACE OF ABODE .—An individual shall 18
270	270	not be treated as having the same principal place of 19
271	271	abode of the taxpayer if at any time during the tax-20
272	272	able year of the taxpayer the relationship between 21
273	273	the individual and the taxpayer is in violation of 22
274	274	local law. 23
275	275	‘‘(2) M
276	276	ARRIED COUPLES MUST FILE JOINT RE -24
277	277	TURN.—If the taxpayer is married at the close of 25
278	278	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
279	279	kjohnson on DSK7ZCZBW3PROD with $$_JOB 10
280	280	•S 847 IS
281	281	the taxable year, the credit shall be allowed under 1
282	282	subsection (a) only if the taxpayer and the tax-2
283	283	payer’s spouse file a joint return for the taxable 3
284	284	year. 4
285	285	‘‘(3) M
286	286	ARITAL STATUS.—An individual legally 5
287	287	separated from the individual’s spouse under a de-6
288	288	cree of divorce or of separate maintenance shall not 7
289	289	be considered as married. 8
290	290	‘‘(4) C
291	291	ERTAIN MARRIED INDIVIDUALS LIVING 9
292	292	APART.—If— 10
293	293	‘‘(A) an individual who is married and who 11
294	294	files a separate return— 12
295	295	‘‘(i) maintains as the individual’s 13
296	296	home a household which constitutes for 14
297	297	more than
298	298	1
299	299	⁄2of the taxable year the prin-15
300	300	cipal place of abode of a qualifying indi-16
301	301	vidual, and 17
302	302	‘‘(ii) furnishes over half of the cost of 18
303	303	maintaining such household during the 19
304	304	taxable year, and 20
305	305	‘‘(B) during the last 6 months of such tax-21
306	306	able year such individual’s spouse is not a mem-22
307	307	ber of such household, 23
308	308	such individual shall not be considered as married. 24
309	309	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
310	310	kjohnson on DSK7ZCZBW3PROD with $$_JOB 11
311	311	•S 847 IS
312	312	‘‘(5) SPECIAL DEPENDENCY TEST IN CASE OF 1
313	313	DIVORCED PARENTS, ETC.—If— 2
314	314	‘‘(A) section 152(e) applies to any child 3
315	315	with respect to any calendar year, and 4
316	316	‘‘(B) such child is under the age of 13 or 5
317	317	is physically or mentally incapable of caring for 6
318	318	himself or herself, 7
319	319	in the case of any taxable year beginning in such 8
320	320	calendar year, such child shall be treated as a quali-9
321	321	fying individual described in subparagraph (A) or 10
322	322	(B) of subsection (b)(1) (whichever is appropriate) 11
323	323	with respect to the custodial parent (as defined in 12
324	324	section 152(e)(4)(A)), and shall not be treated as a 13
325	325	qualifying individual with respect to the noncustodial 14
326	326	parent. 15
327	327	‘‘(6) P
328	328	AYMENTS TO RELATED INDIVIDUALS .— 16
329	329	No credit shall be allowed under subsection (a) for 17
330	330	any amount paid by the taxpayer to an individual— 18
331	331	‘‘(A) with respect to whom, for the taxable 19
332	332	year, a deduction under section 151(c) (relating 20
333	333	to deduction for personal exemptions for de-21
334	334	pendents) is allowable either to the taxpayer or 22
335	335	the taxpayer’s spouse, or 23
336	336	‘‘(B) who is a child of the taxpayer (within 24
337	337	the meaning of section 152(f)(1)) who has not 25
338	338	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
339	339	kjohnson on DSK7ZCZBW3PROD with $$_JOB 12
340	340	•S 847 IS
341	341	attained the age of 19 at the close of the tax-1
342	342	able year. 2
343	343	For purposes of this paragraph, the term ‘taxable 3
344	344	year’ means the taxable year of the taxpayer in 4
345	345	which the service is performed. 5
346	346	‘‘(7) S
347	347	TUDENT.—The term ‘student’ means an 6
348	348	individual who during each of 5 calendar months 7
349	349	during the taxable year is a full-time student at an 8
350	350	educational organization. 9
351	351	‘‘(8) E
352	352	DUCATIONAL ORGANIZATION .—The term 10
353	353	‘educational organization’ means an educational or-11
354	354	ganization described in section 170(b)(1)(A)(ii). 12
355	355	‘‘(9) I
356	356	DENTIFYING INFORMATION REQUIRED 13
357	357	WITH RESPECT TO SERVICE PROVIDER .—No credit 14
358	358	shall be allowed under subsection (a) for any amount 15
359	359	paid to any person unless— 16
360	360	‘‘(A) the name, address, and taxpayer 17
361	361	identification number of such person are in-18
362	362	cluded on the return claiming the credit, or 19
363	363	‘‘(B) if such person is an organization de-20
364	364	scribed in section 501(c)(3) and exempt from 21
365	365	tax under section 501(a), the name and address 22
366	366	of such person are included on the return 23
367	367	claiming the credit. 24
368	368	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00012 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
369	369	kjohnson on DSK7ZCZBW3PROD with $$_JOB 13
370	370	•S 847 IS
371	371	In the case of a failure to provide the information 1
372	372	required under the preceding sentence, the preceding 2
373	373	sentence shall not apply if it is shown that the tax-3
374	374	payer exercised due diligence in attempting to pro-4
375	375	vide the information so required. 5
376	376	‘‘(10) I
377	377	DENTIFYING INFORMATION REQUIRED 6
378	378	WITH RESPECT TO QUALIFYING INDIVIDUALS .—No 7
379	379	credit shall be allowed under this section with re-8
380	380	spect to any qualifying individual unless the TIN of 9
381	381	such individual is included on the return claiming 10
382	382	the credit. 11
383	383	‘‘(f) R
384	384	EGULATIONS.—The Secretary shall issue such 12
385	385	regulations or other guidance as may be necessary or ap-13
386	386	propriate to carry out the purposes of this section.’’. 14
387	387	(b) C
388	388	ONFORMINGAMENDMENTS.— 15
389	389	(1) Section 1324(b) of title 31 is amended by 16
390	390	inserting ‘‘36C,’’ after ‘‘36B,’’. 17
391	391	(2) Section 21 of the Internal Revenue Code of 18
392	392	1986 is repealed. 19
393	393	(3) The table of sections for subpart A of part 20
394	394	IV of subchapter A of chapter 1 of such Code is 21
395	395	amended by striking the item relating to section 21. 22
396	396	(4) Section 6211(b)(4)(A) of such Code is 23
397	397	amended by striking ‘‘21 by reason of subsection (g) 24
398	398	thereof,’’. 25
399	399	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00013 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
400	400	kjohnson on DSK7ZCZBW3PROD with $$_JOB 14
401	401	•S 847 IS
402	402	(5) Section 6213(g)(2) of such Code is amend-1
403	403	ed— 2
404	404	(A) in subparagraph (H), by striking ‘‘sec-3
405	405	tion 21’’ and inserting ‘‘section 36C’’, and 4
406	406	(B) in subparagraph (L)— 5
407	407	(i) by striking ‘‘21,’’, and 6
408	408	(ii) by inserting ‘‘36C,’’ after ‘‘32,’’. 7
409	409	(6) The following sections of such Code are 8
410	410	each amended by striking ‘‘section 21(e)’’ and in-9
411	411	serting ‘‘section 36C(e)’’. 10
412	412	(A) Section 23(f)(1). 11
413	413	(B) Section 35(g)(6). 12
414	414	(C) Section 129(a)(2)(C). 13
415	415	(7) Section 129 of such Code is further amend-14
416	416	ed— 15
417	417	(A) in subsection (b)(2), by striking ‘‘sec-16
418	418	tion 21(d)(2)’’ and inserting ‘‘section 17
419	419	36C(d)(2)’’, and 18
420	420	(B) in subsection (e)(1), by striking ‘‘sec-19
421	421	tion 21(b)(2)’’ and inserting ‘‘section 20
422	422	36C(b)(2)’’. 21
423	423	(8) Section 213(e) of such Code is amended by 22
424	424	striking ‘‘section 21’’ and inserting ‘‘section 36C’’. 23
425	425	(c) C
426	426	LERICALAMENDMENT.—The table of sections 24
427	427	for subpart C of part IV of subchapter A of chapter 1 25
428	428	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00014 Fmt 6652 Sfmt 6201 E:\BILLS\S847.IS S847
429	429	kjohnson on DSK7ZCZBW3PROD with $$_JOB 15
430	430	•S 847 IS
431	431	of such Code is amended by inserting after the item relat-1
432	432	ing to section 36B the following new item: 2
433	433	‘‘Sec. 36C. Expenses for household and dependent care services necessary for
434	434	gainful employment.’’.
435	435	(d) EFFECTIVEDATE.—The amendments made by 3
436	436	this section shall apply to taxable years beginning after 4
437	437	the date of the enactment of this section. 5
438	438	Æ
439	439	VerDate Sep 11 2014 02:52 Mar 18, 2025 Jkt 059200 PO 00000 Frm 00015 Fmt 6652 Sfmt 6301 E:\BILLS\S847.IS S847
440	440	kjohnson on DSK7ZCZBW3PROD with $$_JOB