,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cgdj  ,,in ,,the ,,house ,,of  
,,representatives  ,december #ab1       
#bjac,ms4 ,edwards 7for herself1 ,mr4   
,conyers1 ,ms4 ,de,lauro1 ,mr4          
,ruppersberger1 ,ms4 ,matsui1 and ,ms4  
,meng7 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
 make the credit for dependent care     
expenses refundable and to index the    
income phaseout of the credit for       
inflation4  #a4 ,short title ,this ,act 
may be cited as the ,child ,care ,access
 and ,refundability ,expansion ,act or  
as the ,child ,,care ,act4  #b4 ,credit 
for dependent care expenses  7a7 ,credit
 made refundable  7#a7 ,in general ,the 
,internal ,revenue ,code of #aihf is    
amended by redesignating section #ba as 
section #cf;,c and by moving such       
section after section #cf;,b4  7#b7     
,credit not allowed to nonresident      
aliens ,section #cf;,c7a77#a7 of the    

,internal ,revenue ,code of #aihf1 as   
redesignated by this section1 is amended
 by inserting 7other than a nonresident 
alien7 after ,in the case of an         
individual4  7#c7 ,conforming amendments
  7,a7 ,section #bc7;f77#a7 of such     
,code is amended by striking section    
#ba7;e7 and inserting section #cf;,c7e74
  7,b7 ,section #ce7;g77#f7 of such     
,code is amended by striking section    
#ba7;e7 and inserting section #cf;,c7e74
  7,c7 ,section #cf;,c7a77#a7 of such   
,code1 as redesignated by this section1 
is amended by striking this chapter and 
inserting this subtitle4  7,d7 ,section 
#abi7;a77#b77;,c7 of such ,code is      
amended by striking section #ba7;e7 and 
inserting section #cf;,c7e74  7,e7      
,section #abi7;b77#b7 of such ,code is  
amended by striking section #ba7;d77#b7 
and inserting section #cf;,c7d77#b74    
7,f7 ,section #abi7;e77#a7 of such ,code
 is amended by striking section         
#ba7;b77#b7 and inserting section       
#cf;,c7b77#b74  7,g7 ,section #bac7;e7  

of such ,code is amended by striking    
section #ba and inserting section       
#cf;,c4  7,h7 ,section                  
#fbaa7;b77#d77;,a7 of such ,code is     
amended by inserting #cf;,c1 after      
#cf;,b14  7,i7 ,section                 
#fbac7;g77#b77;,h7 of such ,code is     
amended by striking section #ba and     
inserting section #cf;,c4  7,j7 ,section
 #fbac7;g77#b77,l7 of such ,code is     
amended by striking section #ba1 #bd1   
#cb1 or #fdbh and inserting section #bd1
 #cb1 #cf;,c1 or #fdbh4  7,k7 ,paragraph
 7#b7 of section #acbd7;b7 of title #ca1
 ,united ,states ,code1 is amended by   
inserting #cf;,c1 after #cf;,b14  7,l7  
,the table of sections for subpart ,a of
 part ,,iv of subchapter ,a of chapter  
#a of the ,internal ,revenue ,code of   
#aihf is amended by striking the item   
relating to section #ba4  7,m7 ,the     
table of sections for subpart ,c of part
 ,,iv of subchapter ,a of chapter #a of 
such ,code is amended by inserting after
 the item relating to section #cf;,b the

 following new item3  ,sec4 #cf;,c4     
,expenses for household and dependent   
care services necessary for gainful     
employment4  4  7b7 ,inflation          
adjustment of income thresholds for     
credit phasedown ,section #cf;,c7e7 of  
the ,internal ,revenue ,code of #aihf1  
as redesignated by this section1 is     
amended by adding at the end the        
following new paragraph3  7#aa7         
,inflation adjustment  7,a7 ,in general 
,in the case of any taxable year        
beginning in a calendar year after      
#bjac1 the #b1jjj amount and the #ae1jjj
 amount in subsection 7a77#b7 shall each
 be increased by an amount equal to--   
7i7 such dollar amount1 multiplied by   
7ii7 the cost-of-living adjustment      
determined under section #a7;f77#c7 for 
the calendar year in which the taxable  
year begins1 determined by substituting 
calendar year #bjab for calendar year   
#aiib in subparagraph 7,b7 thereof4     
7,b7 ,rounding ,any increase determined 
under subparagraph 7,a7 shall be rounded

 to the nearest multiple of-- 7i7 in the
 case of the #b1jjj amount1 #ej1 and    
7ii7 in the case of the #ae1jjj amount1 
#ajj4  4  7c7 ,effective date ,the      
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjac4