I
107TH CONGRESS
1ST SESSION
H. R. 2708
To repeal the sunset on the increased assistance pursuant to the dependent
care tax credit provisions of the Economic Growth and Tax Relief Rec-
onciliation Act of 2001 and to make the credit refundable.
IN THE HOUSE OF REPRESENTATIVES
AUGUST 1, 2001
Mr. PLATTS (for himself, Mrs. MORELLA, Mr. ENGLISH, and Mr. PAYNE) in-
troduced 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 Eco-
nomic Growth and Tax Relief Reconciliation Act of 2001
and to make the credit refundable.
Be it enacted by the Senate and House of Representa-
tives 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 DE-
PENDENT CARE CREDIT MADE PERMANENT.—Notwith-
standing subsections (a) and (b), the amendments made
by section 204 shall continue to 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 Rev-
enue 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 cred-
its) and inserted after section 34.
(b) TECHNICAL AMENDMENTS.—
(1) Section 35 of such Code is redesignated as
section 36.
(2) Section 21 of such Code is redesignated as
section 35.
(3) Paragraph (1) of section 35(a) of such Code
(as redesignated by subparagraph (B)) is amended
by striking ‘‘this chapter’’ and inserting ‘‘this sub-
title’’.
(4) Paragraph (1) of section 23(f) of such Code
is amended by striking ‘‘21(e)’’ and inserting
‘‘35(e)’’.
(5) Subparagraph (C) of section 129(a)(2) of
such Code is amended by striking ‘‘section 21(e)’’
and inserting ‘‘section 35(e)’’.
(6) Paragraph (2) of section 129(b) of such
Code is amended by striking ‘‘section 21(d)(2)’’ and
inserting ‘‘section 35(d)(2)’’.
(7) Paragraph (1) of section 129(e) of such
Code is amended by striking ‘‘section 21(b)(2)’’ and
inserting ‘‘section 35(b)(2)’’.
(8) Subsection (e) of section 213 of such Code
is amended by striking ‘‘section 21’’ and inserting
‘‘section 35’’.
(9) Subparagraph (H) of section 6213(g)(2) of
such Code is amended by striking ‘‘section 21’’ and
inserting ‘‘section 35’’.
(10) Subparagraph (L) of section 6213(g)(2) of
such Code is amended by striking ‘‘section 21,’’ and
inserting ‘‘section 35,’’.
(11) Paragraph (2) of section 1324(b) of title
31, United States Code, is amended by inserting be-
fore the period ‘‘or from section 35 of such Code’’.
(12) The table of sections for subpart C of part
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by striking the item
relating to section 35 and inserting the following:
‘‘Sec. 35. Expenses for household and dependent care services
necessary for gainful employment.
‘‘Sec. 36. 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.
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