I 
111TH CONGRESS 
1ST SESSION H. R. 2045 
To amend the Internal Revenue Code of 1986 to allow a deduction for 
expenses paid for household and dependent care services necessary for 
gainful employment and to increase, and make refundable, the credit 
for such expenses. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 22, 2009 
Mrs. MALONEY (for herself, Ms. HIRONO, and Ms. CLARKE) 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 allow a 
deduction for expenses paid for household and dependent 
care services necessary for gainful employment and to 
increase, and make refundable, the credit for such ex-
penses. 
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 ‘‘Child Care Afford-
ability Act of 2009’’. 
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SEC. 2. ALLOWANCE OF DEDUCTION FOR EXPENSES FOR 
HOUSEHOLD AND DEPENDENT CARE SERV-
ICES NECESSARY FOR GAINFUL EMPLOY-
MENT. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
by redesignating section 224 as section 225 and inserting 
after section 223 the following new section: 
‘‘SEC. 224. EXPENSES FOR HOUSEHOLD AND DEPENDENT 
CARE SERVICES NECESSARY FOR GAINFUL 
EMPLOYMENT. 
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an 
individual for whom there are 1 or more qualifying individ-
uals with respect to such individual, there shall be allowed 
as a deduction an amount equal to so much of the employ-
ment-related expenses paid by such individual during the 
taxable year as do not exceed— 
‘‘(1) $13,000 if there is 1 qualifying individual 
with respect to the taxpayer for such taxable year, 
or 
‘‘(2) 200 percent of the dollar amount in effect 
under paragraph (1) for the taxable year if there are 
2 or more qualifying individuals with respect to the 
taxpayer for such taxable year. 
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‘‘(b) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) QUALIFYING
INDIVIDUAL; EMPLOYMENT- 
RELATED
EXPENSES.—The terms ‘qualifying indi-
vidual’ and ‘employment-related expenses’ shall have 
the respective meanings given such terms by section 
21(b). 
‘‘(2) DENIAL OF DOUBLE BENEFIT.— 
‘‘(A) COORDINATION
WITH
DEPENDENT 
CARE ASSISTANCE PROGRAM.—The amount of 
employment-related expenses otherwise taken 
into account under subsection (a) shall be re-
duced by the aggregate amount excludable from 
gross income under section 129 for the taxable 
year. 
‘‘(B) COORDINATION
WITH
CREDIT
FOR 
EMPLOYMENT-RELATED EXPENSES.—No deduc-
tion shall be allowed under subsection (a) for a 
taxable year with respect to the employment-re-
lated expenses of the taxpayer if the taxpayer 
elects to have section 21 apply for such taxable 
year. 
‘‘(3) SPECIAL
RULE
FOR
SPOUSE
WHO
IS
A 
STUDENT
OR
INCAPABLE
OF
CARING
FOR
HIM-
SELF.—In the case of a spouse who is a student or 
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a 
qualified 
individual 
described 
in 
section 
21(b)(1)(C), for purposes of paragraph (4), such 
spouse shall be deemed for each month during which 
such spouse is a full-time student at an educational 
institution, or is such a qualifying individual, to be 
gainfully employed and to have earned income of not 
less than— 
‘‘(A) 1⁄12 of the amount in effect under 
subsection (a)(1) if such subsection applies for 
the taxable year, or 
‘‘(B) 1⁄12 of the amount in effect under 
subsection (a)(2) if such subsection applies for 
the taxable year. 
In the case of any husband and wife, this paragraph 
shall apply with respect to only one spouse for any 
one month. 
‘‘(4) OTHER SPECIAL RULES.—Rules similar to 
the rules of subsections (d)(1) and (e) of section 21 
shall apply for purposes of this section. 
‘‘(c) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of a taxable 
year beginning after 2010, the dollar amount under 
subsection (a)(1) shall be increased by an amount 
equal to— 
‘‘(A) such dollar amount, multiplied by 
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