I 
116TH CONGRESS 
1ST SESSION H. R. 1967 
To amend the Internal Revenue Code of 1986 to enhance the Child and 
Dependent Care Tax Credit and make the credit fully refundable. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 28, 2019 
Mr. DANNY K. DAVIS of Illinois (for himself and Ms. DELBENE) 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 Child and Dependent Care Tax Credit and make 
the credit fully refundable. 
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 and Dependent 
Care Tax Credit Enhancement Act of 2019’’. 
SEC. 2. ENHANCEMENT OF CHILD AND DEPENDENT CARE 
TAX CREDIT. 
(a) IN GENERAL.—Section 21(a)(2) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
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‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means 50 percent reduced (but not below 20 per-
cent) by 1 percentage point for each $2,000 (or frac-
tion thereof) by which the taxpayer’s adjusted gross 
income for the taxable year exceeds $120,000.’’. 
(b) INCREASE IN DOLLAR LIMIT ON AMOUNT CRED-
ITABLE.—Section 21(c) of such Code is amended— 
(1) in paragraph (1), by striking ‘‘$3,000’’ and 
inserting ‘‘$6,000’’, and 
(2) in paragraph (2), by striking ‘‘$6,000’’ and 
inserting ‘‘$12,000’’. 
(c) SPECIAL RULE FOR MARRIED COUPLES FILING 
SEPARATE RETURNS.—Section 21(e)(2) of such Code is 
amended to read as follows: 
‘‘(2) MARRIED COUPLES FILING SEPARATE RE-
TURNS.— 
‘‘(A) IN GENERAL.—In the case of a mar-
ried individual who files a separate return for 
a taxable year— 
‘‘(i) the limits under subsections (a) 
and (c) shall be applied to the individual 
and the individual’s spouse as if they had 
filed a joint return, and 
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year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2019’ for 
‘calendar year 2016’ in subparagraph (A)(ii) 
thereof. 
‘‘(2) ROUNDING.—If any dollar amount, after 
being increased under paragraph (1), is not a mul-
tiple of $100, such dollar amount shall be rounded 
to the next lowest multiple of $100.’’. 
(e) CREDIT TO BE REFUNDABLE.— 
(1) IN GENERAL.—The Internal Revenue Code 
of 1986 is amended— 
(A) by redesignating section 21 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-
fore section 37 in subpart C of part IV of sub-
chapter A of chapter 1. 
(2) TECHNICAL AMENDMENT.— 
(A) Section 23(f)(1) of the Internal Rev-
enue Code of 1986 is amended by striking 
‘‘21(e)’’ and inserting ‘‘36C(e)’’. 
(B) Section 35(g)(6) of such Code is 
amended by striking ‘‘21(e)’’ and inserting 
‘‘36C(e)’’. 
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(C) Section 36C(a)(1) of such Code (as re-
designated by paragraph (1)) is amended by 
striking ‘‘this chapter’’ and inserting ‘‘this sub-
title’’. 
(D) Section 129(a)(2)(C) of such Code is 
amended by striking ‘‘section 21(e)’’ and insert-
ing ‘‘section 36C(e)’’. 
(E) Section 129(b)(2) of such Code is 
amended by striking ‘‘section 21(d)(2)’’ and in-
serting ‘‘section 36C(d)(2)’’. 
(F) Section 129(e)(1) of such Code is 
amended by striking ‘‘section 21(b)(2)’’ and in-
serting ‘‘section 36C(b)(2)’’. 
(G) Section 213(e) of such Code is amend-
ed by striking ‘‘section 21’’ and inserting ‘‘sec-
tion 36C’’. 
(H) Section 6213(g)(2)(H) of such Code is 
amended by striking ‘‘section 21’’ and inserting 
‘‘section 36C’’. 
(I) Section 6213(g)(2)(L) of such Code is 
amended by striking ‘‘section 21, 24, or 32’’ 
and inserting ‘‘section 24, 32, or 36C’’. 
(J) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘36C,’’ 
after ‘‘36B,’’. 
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(K) 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.’’. 
(L) The table of sections for subpart A of 
such part IV is amended by striking the item 
relating to section 21. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
Æ 
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