,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bjdh  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ag1 #bjac ,mr4 
,israel 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
 improve the dependent care credit by   
repealing the phasedown of the credit   
percentage4  #a4 ,short title2 findings 
7a7 ,short title ,this ,act may be cited
 as the ,middle ,class ,dependent ,care 
,fairness ,act of #bjac4  7b7 ,findings 
,congress finds the following3  7#a7    
,during the past few decades we have    
seen a greater need for childcare which 
means a greater cost for middle-class   
families4 ,these child care costs can be
 a major burden for modern families4    
7#b7 ,in #bjaa1 #dd percent of all      
,american families included children    
under the age of #ah4 ,fifty-eight and  
one-half percent of married couples with
 children both worked in #bjaa4 ,the    
labor force participation rate of       

mothers with children under the age of  
#f was #fc4i percent in #bjaa compared  
with #ci percent in #aige4  7#c7        
,nationwide1 on any given day1 #d4f     
million children under the age of #e are
 in child care outside the home4  7#d7  
,in #dj ,states1 the average annual cost
 for center-based care for an infant is 
higher than a year's tuition and related
 fees at a #d-year public college4  #b4 
,dependent care credit improvements  7a7
 ,repeal of phasedown of credit         
percentage ,subsection 7a7 of section   
#ba of the ,internal ,revenue ,code of  
#aihf 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 7as defined
 in subsection 7b77#a77 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 7as defined 
in subsection 7b77#b77 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