,,ii  #aaeth ,,congress  #ast ,session  
,s4 #dgj  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #bh1      
#bjag,mr4 ,casey 7for himself1 ,mr4     
,wyden1 ,mr4 ,brown1 ,ms4 ,stabenow1    
,mrs4 ,murray1 ,mr4 ,cardin1 and ,mr4   
,menendez7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to enhance the ,child and     
,dependent ,care ,tax ,credit and make  
the credit fully refundable4  #a4 ,short
 title ,this ,act may be cited as the   
,child and ,dependent ,care ,tax ,credit
 ,enhancement ,act of #bjag4  #b4       
,enhancement of ,child and ,dependent   
,care ,tax ,credit  7a7 ,in general     
,paragraph 7#b7 of section #ba7;a7 of   
the ,internal ,revenue ,code of #aihf is
 amended to read as follows3  7#b7      
,applicable percentage ,for purposes of 
paragraph 7#a71 the term applicable     
percentage means #ej percent reduced    
7but not below #bj percent7 by #a       

percentage point for each #b1jjj 7or    
fraction thereof7 by which the          
taxpayer's adjusted gross income for the
 taxable year exceeds #abj1jjj4  4  7b7 
,increase in dollar limit on amount     
creditable ,subsection 7c7 of section   
#ba of such ,code is amended-- 7#a7 in  
paragraph 7#a71 by striking #c1jjj and  
inserting #f1jjj1 and  7#b7 in paragraph
 7#b71 by striking #f1jjj and inserting 
#ab1jjj4  7c7 ,adjustment for inflation 
,section #ba of such ,code is amended-- 
7#a7 by redesignating subsection 7f7 as 
subsection 7g71 and  7#b7 by inserting  
after subsection 7e7 the following new  
subsection3  7f7 ,inflation adjustment  
7#a7 ,in general ,in the case of a      
calendar year beginning after #bjah1 the
 #abj1jjj amount in paragraph 7#b7 of   
subsection 7a7 and the dollar amounts in
 subsection 7c7 shall each be increased 
by an amount equal to--  7,a7 such      
dollar amount1 multiplied by  7,b7 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 #bjag for calendar year   
#aiib in subparagraph 7,b7 thereof4     
7#b7 ,rounding ,if any dollar amount1   
after being increased under paragraph   
7#a71 is not a multiple of #ajj1 such   
dollar amount shall be rounded to the   
next lowest multiple of #ajj4  4  7d7   
,credit ,to ,be ,refundable  7#a7 ,in   
general ,the ,internal ,revenue ,code of
 #aihf is amended-- 7,a7 by             
redesignating section #ba as section    
#cf;,c1 and  7,b7 by moving section     
#cf;,c1 as so redesignated1 from subpart
 ,a of part ,,iv of subchapter ,a of    
chapter #a to the location immediately  
before section #cg in subpart ,c of part
 ,,iv of subchapter ,a of chapter #a4   
7#b7 ,technical amendments  7,a7        
,paragraph 7#a7 of section #bc7;f7 of   
the ,internal ,revenue ,code of #aihf is
 amended by striking #ba7;e7 and        
inserting #cf;,c7e74  7,b7 ,paragraph   
7#f7 of section #ce7;g7 of such ,code is

 amended by striking #ba7;e7 and        
inserting #cf;,c7e74  7,c7 ,paragraph   
7#a7 of section #cf;,c7a7 of such ,code 
7as redesignated by paragraph 7#a77 is  
amended by striking this chapter and    
inserting this subtitle4  7,d7          
,subparagraph 7,c7 of section           
#abi7;a77#b7 of such ,code is amended by
 striking section #ba7;e7 and inserting 
section #cf;,c7e74  7,e7 ,paragraph 7#b7
 of section #abi7;b7 of such ,code is   
amended by striking section #ba7;d77#b7 
and inserting section #cf;,c7d77#b74    
7,f7 ,paragraph 7#a7 of section #abi7;e7
 of such ,code is amended by striking   
section #ba7;b77#b7 and inserting       
section #cf;,c7b77#b74  7,g7 ,subsection
 7e7 of section #bac of such ,code is   
amended by striking section #ba and     
inserting section #cf;,c4  7,h7         
,subparagraph 7,h7 of section           
#fbac7;g77#b7 of such ,code is amended  
by striking section #ba and inserting   
section #cf;,c4  7,i7 ,subparagraph 7,l7
 of section #fbac7;g77#b7 of such ,code 

is amended by striking section #ba1 #bd1
 or #cb1 and inserting section #bd1 #cb1
 or #cf;,c14  7,j7 ,paragraph 7#b7 of   
section #acbd7;b7 of title #ca1 ,united 
,states ,code1 is amended by inserting  
#cf;,c1 after #cf;,b14  7,k7 ,the table 
of sections for subpart ,c of part ,,iv 
of subchapter ,a of chapter #a of the   
,internal ,revenue ,code of #aihf is    
amended by inserting after the item     
relating to section #cf;,b the          
following3  ,sec4 #cf;,c4 ,expenses for 
household and dependent care services   
necessary for gainful employment4  4    
7,l7 ,the table of sections for subpart 
,a of such part ,,iv is amended by      
striking the item relating to section   
#ba4  7e7 ,effective date ,the          
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjag4