[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3540 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 3540

To amend the Internal Revenue Code of 1986 to increase the tax benefits 
            for child care assistance for military families.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 1, 2011

    Mr. Carter (for himself, Mr. Smith of Texas, and Mr. Courtney) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to increase the tax benefits 
            for child care assistance for military families.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Families Child Care 
Assistance Act of 2011''.

SEC. 2. INCREASE IN TAX BENEFITS FOR CHILD CARE ASSISTANCE FOR MILITARY 
              FAMILIES.

    (a) Dependent Care Tax Credit.--Subsection (e) of section 21 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
            ``(11) Increase in limitation for military families.--In 
        the case of an individual who has served on active duty (other 
        than active duty for training) in the Armed Forces of the 
        United States for a period of 120 days or more beginning after 
        September 11, 2001, paragraphs (1) and (2) of subsection (c) 
        shall be applied by substituting `$5,000' and `$10,000' for 
        `$3,000' and `$6,000', respectively.''.
    (b) Employer-Provided Dependent Care Assistance Programs.--
Paragraph (2) of section 129(a) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subparagraph:
                    ``(D) Increase in limitation for military 
                families.--In the case of an individual who has served 
                on active duty (other than active duty for training) in 
                the Armed Forces of the United States for a period of 
                120 days or more beginning after September 11, 2001, 
                subparagraph (A) shall be applied by substituting 
                `$10,000' and `$5,000' for `$5,000' and `$2,500', 
                respectively.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after 
December 31, 2011.
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