,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #aigh  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ad1 #bjac ,ms4 
,schwartz 7for herself and ,mr4 ,kind7  
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
repeal the phasedown of the credit      
percentage for the dependent care tax   
credit4  #a4 ,short title ,this ,act may
 be cited as the ,support ,working      
,parents ,act of #bjac4  #b4 ,repeal of 
phasedown of credit percentage for      
dependent care credit  7a7 ,in general  
,subsection 7a7 of section #ba of the   
,internal ,revenue ,code of #aihf       
7relating to expenses for household and 
dependent care services necessary for   
gainful employment7 is amended to read  
as follows3  7a7 ,allowance of ,credit  
,in the case of an individual for which 
there are #a or more qualifying         
individuals with respect to such        
individual1 there shall be allowed as a 

credit against the tax imposed by this  
chapter for the taxable year an amount  
equal to #ce percent of the             
employment-related expenses paid by such
 individual during the taxable year4  4 
7b7 ,effective ,date ,the amendment made
 by this section shall apply to taxable 
years beginning after the date of the   
enactment of this ,act4