,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #abif  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ac1         
#bjbe,mr4 ,conaway 7= himself1 ,mrs4    
,f\%ee1 ,ms4 ,b>ragn1 ,ms4 ,sn*ez1 ,ms4 
,pressley1 ,ms4 ,*u1 ,ms4 ,titus1 ,ms4  
,norton1 ,ms4 ,ross1 ,ms4 ,br[nley1 ,mr4
 ,takano1 ,mr4 ,fro/1 ,mr4 ,ca/51 ,mrs4 
,watson ,coleman1 ,mrs4 ,ramirez1 ,ms4  
,p]ez1 ,ms4 ,g>cia ( ,texas1 ,mr4       
,c>son1 ,mr4 ,c>bajal1 ,mr4 ,g>cia (    
,cali=nia1 ,mrs4 ,hayes1 ,mr4 ,pet]s1   
,ms4 ,tokuda1 ,mr4 ,johnson ( ,georgia1 
,ms4 ,bynum1 ,ms4 ,mc,donald ,rivet1    
,ms4 ,sal9as1 ,mr4 ,ruiz1 ,mrs4         
,mc,iver1 & ,mrs4 ,*]filus-,mc,cormick7 
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a refundable   
cr$it = qualifi$ *ild c>e />tup exp5ses4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,exp&+ ,*ild ,c>e ,access ,act (    
#bjbe4  #b4 ,lic5s$ family *ild c>e     
cr$it  7a7 ,9 g5]al ,subp>t ,c ( "p ,,iv

 ( sub*apt] ,a ( *apt] #a ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #cf;,b ! foll[+ new       
section3  #cf;,c4 ,lic5s$ family *ild   
c>e cr$it  7a7 ,9 g5]al ,9 ! case ( a   
qualifi$ taxpay]1 !re %all be all[$ z a 
cr$it aga9/ ! tax impos$ by ?is subtitle
 = any taxable ye> an am\nt equal to s  
mu* ( ! qualifi$ *ild c>e />tup exp5ses 
( ! taxpay] = su* taxable ye> or = !    
prec$+ taxable ye> z d n exce$ #e1jjj4  
7b7 ,qualifi$ taxpay] ,= purposes ( ?is 
section1 ! t]m qualifi$ taxpay] means1 )
 respect to a taxable ye>1 a taxpay] t  
op]ates a qualifi$ family *ild c>e      
provid]4  7c7 ,qualifi$ family *ild c>e 
provid] ,= purposes ( ?is section1 ! t]m
 qualifi$ family *ild c>e provid] means 
a family *ild c>e provid] t1 ) respect  
to a taxable ye>-- 7#a7 provides *ild   
c>e s]vices = comp5sation t1 z ( ! la/  
day ( su* taxable ye>1 is lic5s$ or     
regi/]$ "u ,/ate law & satisfies ,/ate &
 local requirem5ts applicable to ! *ild 
c>e s]vices x provides1  7#b7 prim>ily  

provides *ild c>e at ! taxpay]'s prim>y 
resid5ce1 &  7#c7 provid$ *ild c>e      
s]vices to n less ?an #b *ildr5 7exclud+
 *ildr5 ( su* taxpay]7 = a significant  
portion ( su* taxable ye>4  7d7         
,qualifi$ *ild c>e />tup exp5ses ,=     
purposes ( ?is section1 ! t]m qualifi$  
*ild c>e />tup exp5ses means am\nts paid
 or incurr$ = any ( ! foll[+ 9 ord] to  
e/abli% & op]ate a qualifi$ family *ild 
c>e provid]3 7#a7 ,*ild c>e lic5s+ fees4
  7#b7 ,*ild c>e supplies includ+       
diap]s1 food1 toys1 & le>n+ mat]ials4   
7#c7 ,liability insurance4  7#d7 ,f5c+ &
 in/allation ( su* f5c+4  7#e7 ,outdoor 
playgr\nd equipm5t & in/allation ( su*  
equipm5t4  7#f7 ,furniture necess>y to  
provide *ild c>e4  7#g7 ,sal>y ( an     
employee o!r ?an ! taxpay]4  7#h7 ,pr9t]
 & comput]s4  7#i7 ,pr(essional tra9+   
requir$ z a condition ( ,/ate lic5sure  
or regi/ration4  7#aj7 ,rem$iation or   
r5ovation ( ! taxpay]'s prim>y resid5ce 
requir$ z a condition ( ,/ate lic5sure  
or regi/ration4  7e7 ,limitations ,no   

cr$it %all be all[$ "u subsection 7a7 to
 any taxpay] to :om a cr$it 0 all[$ "u  
su* subsection 9 any o!r taxable ye>4   
7f7 ,d5ial ( d\ble b5efit ,no cr$it %all
 be all[$ "u subsection 7a7 = any exp5se
 = :i* a d$uction or cr$it is all[$ "u  
any o!r provision ( ?is *apt]4  7g7     
,regulations ,! ,secret>y %all issue su*
 regulations or o!r guidance z may be   
necess>y or appropriate to c>ry out !   
purposes ( ?is section1 includ+         
regulations relat+ to su* in=mation     
report+ & coord9ation ) /ate & local    
lic5s+ or regi/ration entities z !      
,secret>y det]m9es appropriate4  7h7    
,sunset ,no cr$it %all be all[$ "u      
subsection 7a7 = any taxable ye> beg9n+ 
aft] ! date t is #g ye>s aft] ! date ( !
 enactm5t ( ?is section4  4  7b7 ,con=m+
 am5dm5t ,section #acbd7;b77#b7 ( title 
#ca1 ,unit$ ,/ates ,code1 is am5d$ by   
ins]t+ #cf;,c1 aft] #cf;,b14  7c7       
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   

#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,b ! foll[+ new   
item3  ,sec4 #cf;,c4 ,lic5s$ family *ild
 c>e cr$it4  4  7d7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to am\nts paid or incurr$ aft] ! date ( 
! enactm5t ( ?is ,act4