I 
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 Rec-
onciliation 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 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 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 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 re-
designated 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 be-
fore 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 Rev-
enue 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. 
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