I 
114TH CONGRESS 
1ST SESSION H. R. 1780 
To amend the Internal Revenue Code of 1986 to enhance the dependent 
care tax credit, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 14, 2015 
Ms. SEWELL of Alabama (for herself and Mr. KIND) 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 enhance 
the dependent care tax credit, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Helping Working Fam-
ilies Afford Child Care Act’’. 
SEC. 2. ENHANCEMENT OF THE DEPENDENT CARE TAX 
CREDIT. 
(a) INCREASE IN DEPENDENT CARE TAX CREDIT.— 
(1) INCREASE IN INCOMES ELIGIBLE FOR FULL 
CREDIT.—Paragraph (2) of section 21(a) of the In-
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ternal Revenue Code of 1986 is amended to read as 
follows: 
‘‘(2) APPLICABLE PERCENTAGE DEFINED.—For 
purposes of paragraph (1), the term ‘applicable per-
centage’ means 35 percent reduced (but not below 
zero) by 1 percentage point for each $5,000 (or frac-
tion thereof) by which the taxpayer’s adjusted gross 
income for the taxable year exceeds $110,000.’’. 
(2) INCREASE IN DOLLAR LIMIT ON AMOUNT 
CREDITABLE.—Subsection (c) of section 21 of the 
Internal Revenue Code of 1986 is amended— 
(A) by striking ‘‘$3,000’’ in paragraph (1) 
and inserting ‘‘$8,000’’, and 
(B) by striking ‘‘$6,000’’ in paragraph (2) 
and inserting ‘‘$16,000’’. 
(3) INFLATION
ADJUSTMENT.—Section 21 of 
the Internal Revenue Code of 1986 is amended— 
(A) by redesignating subsection (f) as sub-
section (g), and 
(B) by inserting after subsection (e) the 
following new subsection: 
‘‘(f) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning after 2016, the $110,000 amount in 
subsection (a)(2) and each of the dollar amounts in 
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subsection (c) shall each be increased by an amount 
equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, by sub-
stituting ‘2015’ for ‘1992’ in subparagraph (B) 
thereof. 
‘‘(2) ROUNDING.—The amount of any increase 
under paragraph (1) shall be rounded— 
‘‘(A) for purposes of the dollar amount in 
subsection (a)(2), the nearest multiple of 
$1,000, and 
‘‘(B) for purposes of the dollar amounts in 
subsection (c), the nearest multiple of $100.’’. 
(b) DEPENDENT CARE TAX CREDIT TO BE REFUND-
ABLE.— 
(1) IN GENERAL.—The Internal Revenue Code 
of 1986 is amended— 
(A) by redesignating section 21, as amend-
ed by subsection (a), as section 36C, and 
(B) by moving section 36C, as so redesig-
nated, from subpart A of part IV of subchapter 
A of chapter 1 to the location immediately be-
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fore section 37 in subpart C of part IV of sub-
chapter A of chapter 1. 
(2) TECHNICAL AMENDMENTS.— 
(A) Paragraph (1) of section 23(f) of the 
Internal Revenue Code of 1986 is amended by 
striking ‘‘21(e)’’ and inserting ‘‘36C(e)’’. 
(B) Paragraph (6) of section 35(g) of such 
Code is amended by striking ‘‘21(e)’’ and in-
serting ‘‘36C(e)’’. 
(C) Paragraph (1) of section 36C(a) of 
such Code (as redesignated by paragraph (1)) 
is amended by striking ‘‘this chapter’’ and in-
serting ‘‘this subtitle’’. 
(D) Subparagraph (C) of section 129(a)(2) 
of such Code is amended by striking ‘‘section 
21(e)’’ and inserting ‘‘section 36C(e)’’. 
(E) Paragraph (2) of section 129(b) of 
such Code is amended by striking ‘‘section 
21(d)(2)’’ and inserting ‘‘section 36C(d)(2)’’. 
(F) Paragraph (1) of section 129(e) of 
such Code is amended by striking ‘‘section 
21(b)(2)’’ and inserting ‘‘section 36C(b)(2)’’. 
(G) Subsection (e) of section 213 of such 
Code is amended by striking ‘‘section 21’’ and 
inserting ‘‘section 36C’’. 
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(H) 
Subparagraph 
(A) 
of 
section 
6211(b)(4) of such Code is amended by insert-
ing ‘‘36C,’’ after ‘‘36B,’’. 
(I) 
Subparagraph 
(H) 
of 
section 
6213(g)(2) of such Code is amended by striking 
‘‘section 21’’ and inserting ‘‘section 36C’’. 
(J) 
Subparagraph 
(L) 
of 
section 
6213(g)(2) of such Code is amended by striking 
‘‘section 21, 24, 32,’’ and inserting ‘‘section 24, 
32, 36C,’’. 
(K) Paragraph (2) of section 1324(b) of 
title 31, United States Code, is amended by in-
serting ‘‘36C,’’ after ‘‘36B,’’. 
(L) The table of sections for subpart C of 
part IV of subchapter A of chapter 1 of the In-
ternal Revenue Code of 1986 is amended by in-
serting after the item relating to section 36B 
the following: 
‘‘Sec. 36C. Expenses for household and dependent care services necessary for 
gainful employment.’’. 
(M) The table of sections for subpart A of 
such part IV of such Code is amended by strik-
ing the item relating to section 21. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2015. 
Æ 
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