[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 351 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 351

   To repeal the sunset on the increased assistance pursuant to the 
  dependent care tax credit provisions of the Economic Growth and Tax 
  Relief Reconciliation Act of 2001 and to make the credit refundable.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 2005

  Mr. Platts introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To repeal the sunset on the increased assistance pursuant to the 
  dependent care tax credit provisions of the Economic Growth and Tax 
  Relief Reconciliation Act of 2001 and to make the credit refundable.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF SUNSET.

    Section 901 of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 is amended by adding at the end the following new 
subsection:
    ``(c) Increases in Assistance Pursuant to Dependent Care Credit 
Made Permanent.--Notwithstanding subsections (a) and (b), the 
amendments made by section 204 shall apply without regard to 
subsections (a) and (b) of this section.''.

SEC. 2. DEPENDENT CARE CREDIT TO BE REFUNDABLE.

    (a) In General.--Section 21 of the Internal Revenue Code of 1986 
(relating to expenses for household and dependent care services 
necessary for gainful employment) is hereby moved to subpart C of part 
IV of subchapter A of chapter 1 of such Code (relating to refundable 
credits) and inserted after section 35.
    (b) Technical Amendments.--
            (1) Section 36 of such Code is redesignated as section 37.
            (2) Section 21 of such Code, as so moved, is redesignated 
        as section 36.
            (3) Paragraph (1) of section 36(a) of such Code (as 
        redesignated by paragraph (2)) is amended by striking ``this 
        chapter'' and inserting ``this subtitle''.
            (4) Paragraph (1) of section 23(f) of such Code is amended 
        by striking ``21(e)'' and inserting ``36(e)''.
            (5) Subparagraph (C) of section 129(a)(2) of such Code is 
        amended by striking ``section 21(e)'' and inserting ``section 
        36(e)''.
            (6) Paragraph (2) of section 129(b) of such Code is amended 
        by striking ``section 21(d)(2)'' and inserting ``section 
        36(d)(2)''.
            (7) Paragraph (1) of section 129(e) of such Code is amended 
        by striking ``section 21(b)(2)'' and inserting ``section 
        36(b)(2)''.
            (8) Subsection (e) of section 213 of such Code is amended 
        by striking ``section 21'' and inserting ``section 36''.
            (9) Subparagraph (H) of section 6213(g)(2) of such Code is 
        amended by striking ``section 21'' and inserting ``section 
        36''.
            (10) Subparagraph (L) of section 6213(g)(2) of such Code is 
        amended by striking ``section 21,'' and inserting ``section 
        36,''.
            (11) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting before the period ``or 
        from section 36 of such Code''.
            (12) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by striking the item relating to section 35 and 
        inserting the following:

``Sec. 36. Expenses for household and dependent care services necessary 
                            for gainful employment.
``Sec. 37. Overpayments of tax.''
            (13) The table of sections for subpart A of such part IV is 
        amended by striking the item relating to section 21.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>