,,ii  #aaith ,,congress  #ast ,session  
,s4 #adba  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #aj1    
#bjbe,ms4 ,smith 7for herself1 ,mrs4    
,shaheen1 ,mr4 ,warnock1 ,mr4 ,wyden1   
,mrs4 ,murray1 ,mr4 ,fetterman1 ,mr4    
,schatz1 ,ms4 ,duckworth1 ,ms4 ,hirono1 
,mr4 ,van ,hollen1 ,mr4 ,durbin1 ,ms4   
,klobuchar1 ,mr4 ,heinrich1 ,ms4        
,cantwell1 ,mr4 ,king1 ,mr4 ,merkley1   
,mr4 ,blumenthal1 ,mr4 ,booker1 ,ms4    
,slotkin1 ,mr4 ,reed1 ,mr4 ,bennet1 ,mr4
 ,murphy1 ,mr4 ,welch1 ,mr4 ,gallego1   
,mr4 ,schumer1 ,mr4 ,schiff1 ,ms4       
,baldwin1 ,mrs4 ,gillibrand1 ,mr4       
,whitehouse1 and ,mr4 ,lujn7 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  
refundable for certain taxpayers4  #a4  
,short title ,this ,act may be cited as 
the ,child and ,dependent ,care ,tax    

,credit ,enhancement ,act of #bjbe4  #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  7,a7 ,in general
 ,for purposes of paragraph 7#a71 the   
term applicable percentage means #ej    
percent reduced 7but not below the      
phaseout percentage7 by #a percentage   
point for each #b1jjj 7or fraction      
thereof7 by which the taxpayer's        
adjusted gross income for the taxable   
year exceeds #abe1jjj4  7,b7 ,phaseout  
percentage ,for purposes of subparagraph
 7,a71 the term phaseout percentage     
means #bj percent reduced 7but not below
 zero7 by #a percentage point for each  
#b1jjj 7or fraction thereof7 by which   
the taxpayer's adjusted gross income for
 the taxable year exceeds #djj1jjj4  4  
7b7 ,increase in dollar limit on amount 
creditable ,subsection 7c7 of section   
#ba of the ,internal ,revenue ,code of  

#aihf is amended-- 7#a7 in paragraph    
7#a71 by striking #c1jjj and inserting  
#h1jjj2 and  7#b7 in paragraph 7#b71 by 
striking #f1jjj and inserting #af1jjj4  
7c7 ,special rule for married couples   
filing separate returns ,paragraph 7#b7 
of section #ba7;e7 of the ,internal     
,revenue ,code of #aihf is amended to   
read as follows3  7#b7 ,married couples 
filing separate returns  7,a7 ,in       
general ,in the case of married         
individuals who do not file a joint     
return for the taxable year-- 7i7 the   
applicable percentage under subsection  
7a77#b7 and the number of qualifying    
individuals and aggregate amount        
excludable under section #abi for       
purposes of subsection 7c7 shall be     
determined with respect to each such    
individual as if the individual had     
filed a joint return with the           
individual's spouse1 and  7ii7 the      
aggregate amount of the credits allowed 
under this section for such taxable year
 with respect to both spouses shall not 

exceed the amount which would have been 
allowed under this section if the       
individuals had filed a joint return4   
7,b7 ,regulations ,the ,secretary shall 
prescribe such regulations or other     
guidance as is necessary to carry out   
the purposes of this subsection4  4  7d7
 ,adjustment for inflation ,section #ba 
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following new subsection3  7i7          
,inflation adjustment  7#a7 ,in general 
,in the case of a calendar year         
beginning after #bjbe1 the #abe1jjj     
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 #bjbd for calendar year   
#bjaf in subparagraph 7,a77ii7 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  7e7   
,credit made refundable ,section #ba7;g7
 of the ,internal ,revenue ,code of     
#aihf is amended to read as follows3    
7g7 ,credit made refundable for certain 
individuals ,if the taxpayer 7in the    
case of a joint return1 either spouse7  
has a principal place of abode in the   
,united ,states 7determined as provided 
in section #cb7 for more than one-half  
of the taxable year1 the credit allowed 
under subsection 7a7 shall be treated as
 a credit allowed under subpart ,c 7and 
not allowed under this subpart74  4  7f7
 ,effective date ,the amendments made by
 this section shall apply to taxable    
years beginning after ,december #ca1    
#bjbd4