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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Abuse Reform and Enforcement 
Act of 2005'' or ``CARE Act of 2005''.

    TITLE I--WITHHOLDING AND REDISTRIBUTION OF CERTAIN STATE CHILD 
                            PROTECTION FUNDS

SEC. 101. WITHHOLDING AND REDISTRIBUTION OF STATE FUNDS.

    (a) Child Abuse Prevention and Treatment Act.--Beginning 1 year 
after the date of the enactment of this Act, the Secretary of Health 
and Human Services shall reduce, by 25 percent, the allocation to a 
State for a fiscal year under title I of the Child Abuse Prevention and 
Treatment Act that does not meet each of the requirements of title II 
of this Act.
    (b) National Child Protection Act of 1993.--Beginning 1 year after 
the date of the enactment of this Act, the Attorney General shall 
reduce, by 25 percent, amounts under a grant under section 4(b) of the 
National Child Protection Act of 1993 to a State for a fiscal year that 
does not meet each of the requirements of title II of this Act.
    (c) Redistribution of Funds.--The Attorney General shall, using 
funds withheld under this section and amounts appropriated pursuant to 
the authorization of appropriations under section 102, provide grants 
to States that meet the requirements of title II of this Act. A grant 
made under this subsection shall be used--
            (1) for the computerization of data and criminal history 
        files for purposes of title II of this Act;
            (2) for the improvement of existing data and computerized 
        criminal history files for purposes of title II of this Act; 
        and
            (3) to assist the State in the transmittal of data and 
        criminal records to, or the indexing of data and criminal 
        history records in, the national data and criminal history 
        systems for purposes of title II of this Act.

SEC. 102. AUTHORIZATION OF APPROPRIATIONS FOR ADDITIONAL FUNDING GRANTS 
              FOR THE IMPROVEMENT OF CHILD ABUSE CRIME INFORMATION.

    There are authorized to be appropriated for additional grants under 
section 101(c) $50,000,000 for each of the fiscal years 2006 through 
2009.

     TITLE II--CHILD SEXUAL ABUSE PROTECTION AND SENTENCING REFORM

SEC. 201. REQUIREMENT TO EQUALIZE SENTENCING REQUIREMENTS FOR 
              INTRAFAMILIAL AND EXTRAFAMILIAL CHILD SEXUAL ABUSE.

    (a) State Study of Laws Regarding Intrafamilial and Extrafamilial 
Child Sexual Abuse.--A State meets the requirements of this subsection 
if, not later than 1 year after the date of enactment of this Act, the 
State--
            (1) has studied the laws in the State that apply to 
        intrafamilial and extrafamilial sexual abuse of children; and
            (2) has examined, at a minimum--
                    (A) issues concerning differences in laws 
                applicable to intrafamilial and extrafamilial child 
                sexual abuse;
                    (B) issues concerning disparities in charging and 
                sentencing perpetrators of child sexual abuse, 
                resulting from differences in applicable laws; and
                    (C) issues concerning legislative actions necessary 
                to equalize charging and sentencing of perpetrators of 
                sexual abuse without regard to familial relationship of 
                perpetrator to child victim.
    (b) Report to the Attorney General.--A State meets the requirements 
of this subsection if the State submits to the Attorney General a 
report that contains the results of the study conducted under 
subsection (a).
    (c) Legislative Actions to Equalize Sentencing Requirements.--
            (1) In general.--Except as provided in paragraph (2), a 
        State meets the requirements of this subsection if, not later 
        than 1 year after the date of enactment of this Act, the State 
        has implemented legislative actions necessary to equalize 
        charging and sentencing of perpetrators of sexual abuse without 
        regard to familial relationship of perpetrator to child victim.
            (2) Exception.--The Attorney General may provide for an 
        extension of the 1-year time requirement in paragraph (1) for 
        any State if the Attorney General determines that State 
        legislation (other than legislation appropriating funds) is 
        required to meet the additional requirements imposed by this 
        Act.

SEC. 202. REQUIREMENT TO GATHER INFORMATION ON SEXUAL ABUSE OF 
              CHILDREN.

    A State meets the requirements of this section if the State--
            (1) compiles and analyzes data relating to intrafamilial 
        and extrafamilial sexual abuse of children;
            (2) promotes regulations requiring the gathering of such 
        data by State courts and State agencies for compilation and 
        analysis purposes;
            (3) provides, on an annual basis, to the Attorney General, 
        the Secretary of Health and Human Services, and the Bureau of 
        Justice Statistics a report containing the data referred to in 
        paragraph (1) and a description of the regulations referred to 
        in paragraph (2).

A: Child Abuse Reform and Enforcement Act of 2005 - CARE Act of 2005 - Directs the Secretary of Health and Human Services and the Attorney General to reduce by 25 percent certain fiscal year allocations and grant amounts, under the Child Abuse Prevention and Treatment Act and the National Child Protection Act of 1993, respectively, to any state that is not in compliance with requirements of this Act.

Directs the Attorney General to use such withheld amounts and authorized funds under this Act for additional grants to states in compliance to computerize, improve, transmit, and index their own data and criminal history files in the national data and criminal history systems for child sexual abuse protection and sentencing reform.

Requires a state, to be eligible for funding under this Act, to: (1) study its laws pertaining to intrafamilial and extrafamilial sexual abuse of children, and examine issues concerning their differences; (2) examine disparities in charging and sentencing perpetrators of child sexual abuse; (3) examine, and implement, legislative actions necessary to equalize charging and sentencing without regard to familial relationship of perpetrator to child victim; (4) compile, analyze, and report relevant data; and (5) promote regulations requiring its courts and agencies to compile such data.
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Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Orphan Works Act of 2006''.

SEC. 2. LIMITATION ON REMEDIES IN CASES INVOLVING ORPHAN WORKS.

    (a) Limitation on Remedies.--Chapter 5 of title 17, United States 
Code, is amended by adding at the end the following new section:
``Sec. 514. Limitation on remedies in cases involving orphan works
    ``(a) Limitation on Remedies.--
            ``(1) Conditions.--Notwithstanding sections 502 through 
        505, in an action brought under this title for infringement of 
        copyright in a work, the remedies for infringement shall be 
        limited under subsection (b) if the infringer sustains the 
        burden of proving, and the court finds, that--
                    ``(A) before the infringing use of the work began, 
                the infringer, a person acting on behalf of the 
                infringer, or any person jointly and severally liable 
                with the infringer for the infringement of the work--
                            ``(i) performed and documented a reasonably 
                        diligent search in good faith to locate the 
                        owner of the infringed copyright; but
                            ``(ii) was unable to locate the owner; and
                    ``(B) the infringing use of the work provided 
                attribution, in a manner reasonable under the 
                circumstances, to the author and owner of the 
                copyright, if known with a reasonable degree of 
                certainty based on information obtained in performing 
                the reasonably diligent search.
            ``(2) Definitions; requirements for searches.--
                    ``(A) Owner of infringed copyright.--For purposes 
                of paragraph (1), the `owner' of an infringed copyright 
                in a work is the legal or beneficial owner of, or any 
                party with authority to grant or license, an exclusive 
                right under section 106 applicable to the infringement.
                    ``(B) Requirements for reasonably diligent 
                search.--(i) For purposes of paragraph (1), a search to 
                locate the owner of an infringed copyright in a work--
                            ``(I) is `reasonably diligent' only if it 
                        includes steps that are reasonable under the 
                        circumstances to locate that owner in order to 
                        obtain permission for the use of the work; and
                            ``(II) is not `reasonably diligent' solely 
                        by reference to the lack of identifying 
                        information with respect to the copyright on 
                        the copy or phonorecord of the work.
                    ``(ii) The steps referred to in clause (i)(I) shall 
                ordinarily include, at a minimum, review of the 
                information maintained by the Register of Copyrights 
                under subparagraph (C).
                    ``(iii) A reasonably diligent search includes the 
                use of reasonably available expert assistance and 
                reasonably available technology, which may include, if 
                reasonable under the circumstances, resources for which 
                a charge or subscription fee is imposed.
                    ``(C) Information to guide searches.--The Register 
                of Copyrights shall receive, maintain, and make 
                available to the public, including through the 
                Internet, information from authoritative sources, such 
                as industry guidelines, statements of best practices, 
                and other relevant documents, that is designed to 
                assist users in conducting and documenting a reasonably 
                diligent search under this subsection. Such information 
                may include--
                            ``(i) the records of the Copyright Office 
                        that are relevant to identifying and locating 
                        copyright owners;
                            ``(ii) other sources of copyright ownership 
                        information reasonably available to users;
                            ``(iii) methods to identify copyright 
                        ownership information associated with a work;
                            ``(iv) sources of reasonably available 
                        technology tools and reasonably available 
                        expert assistance; and
                            ``(v) best practices for documenting a 
                        reasonably diligent search.
    ``(b) Limitations on Remedies.--The limitations on remedies in a 
case to which subsection (a) applies are the following:
            ``(1) Monetary relief.--
                    ``(A) General rule.--Subject to subparagraph (B), 
                an award for monetary relief (including actual damages, 
                statutory damages, costs, and attorney's fees) may not 
                be made, other than an order requiring the infringer to 
                pay reasonable compensation for the use of the 
                infringed work.
                    ``(B) Exceptions.--(i) An order requiring the 
                infringer to pay reasonable compensation for the use of 
                the infringed work may not be made under subparagraph 
                (A) if--
                            ``(I) the infringement is performed without 
                        any purpose of direct or indirect commercial 
                        advantage and primarily for a charitable, 
                        religious, scholarly, or educational purpose, 
                        and
                            ``(II) the infringer ceases the 
                        infringement expeditiously after receiving 
                        notice of the claim for infringement,
                unless the copyright owner proves, and the court finds, 
                that the infringer has earned proceeds directly 
                attributable to the infringement.
                    ``(ii) If the infringer fails to negotiate in good 
                faith with the owner of the infringed work regarding 
                the amount of reasonable compensation for the use of 
                the infringed work, the court may award full costs, 
                including a reasonable attorney's fee, against the 
                infringer under section 505, subject to section 412.
            ``(2) Injunctive relief.--
                    ``(A) General rule.--Subject to subparagraph (B), 
                the court may impose injunctive relief to prevent or 
                restrain the infringing use, except that, if the 
                infringer has met the requirements of subsection (a), 
                the relief shall, to the extent practicable, account 
                for any harm that the relief would cause the infringer 
                due to its reliance on having performed a reasonably 
                diligent search under subsection (a).
                    ``(B) Special rule for new works.--In a case in 
                which the infringer recasts, transforms, adapts, or 
                integrates the infringed work with the infringer's 
                original expression in a new work of authorship, the 
                court may not, in granting injunctive relief, restrain 
                the infringer's continued preparation or use of that 
                new work, if the infringer--
                            ``(i) pays reasonable compensation to the 
                        owner of the infringed copyright for the use of 
                        the infringed work; and
                            ``(ii) provides attribution to the owner of 
                        the infringed copyright in a manner that the 
                        court determines is reasonable under the 
                        circumstances.
                    ``(C) Treatment of parties not subject to suit.--
                The limitations on remedies under this paragraph shall 
                not be available to an infringer that asserts in an 
                action under section 501(b) that neither it nor its 
                representative acting in an official capacity is 
                subject to suit in Federal court for an award of 
                damages to the copyright owner under section 504, 
                unless the court finds that such infringer has-- 
                            ``(i) complied with the requirements of 
                        subsection (a) of this section;
                            ``(ii) made a good faith offer of 
                        compensation that was rejected by the copyright 
                        owner; and
                            ``(iii) affirmed in writing its willingness 
                        to pay such compensation to the copyright owner 
                        upon the determination by the court that such 
                        compensation was reasonable under paragraph (3) 
                        of this subsection.
                    ``(D) Construction.--Nothing in subparagraph (C) 
                shall be deemed to authorize or require, and no action 
                taken pursuant to subparagraph (C) shall be deemed to 
                constitute, an award of damages by the court against 
                the infringer.
                    ``(E) Rights and privileges not waived.--No action 
                taken by an infringer pursuant to subparagraph (C) 
                shall be deemed to waive any right or privilege that, 
                as a matter of law, protects such infringer from being 
                subject to suit in Federal court for an award of 
                damages to the copyright owner under section 504.
            ``(3) Reasonable compensation.--In establishing reasonable 
        compensation under paragraph (1) or (2), the owner of the 
        infringed copyright has the burden of establishing the amount 
        on which a reasonable willing buyer and a reasonable willing 
        seller in the positions of the owner and the infringer would 
        have agreed with respect to the infringing use of the work 
        immediately before the infringement began.
    ``(c) Preservation of Other Rights, Limitations, and Defense.--This 
section does not affect any right, limitation, or defense to copyright 
infringement, including fair use, under this title. If another 
provision of this title provides for a statutory license when the 
copyright owner cannot be located, that provision applies in lieu of 
this section.
    ``(d) Copyright for Derivative Works.--Notwithstanding section 
103(a), the infringing use of a work in accordance with this section 
shall not limit or affect the copyright protection for a work that uses 
the infringed work.''.
    (b) Conforming Amendment.--The table of sections for chapter 5 of 
title 17, United States Code, is amended by adding at the end the 
following new item:

``514. Limitation on remedies in cases involving orphan works''.
    (c) Effective Date.--The amendments made by this section shall 
apply only to infringing uses that commence on or after June 1, 2008.

SEC. 3. REPORT TO CONGRESS ON AMENDMENTS.

    The Register of Copyrights shall, not later than December 12, 2014, 
report to the Committee on the Judiciary of the House of 
Representatives and the Committee on the Judiciary of the Senate on the 
implementation and effects of the amendments made by section 2, 
including any recommendations for legislative changes that the Register 
considers appropriate.

SEC. 4. INQUIRY ON REMEDIES FOR SMALL COPYRIGHT CLAIMS.

    (a) In General.--The Register of Copyrights shall conduct an 
inquiry with respect to remedies for copyright infringement claims 
seeking limited amounts of monetary relief, including consideration of 
alternatives to disputes currently heard in the United States district 
courts. The inquiry shall cover infringement claims to which section 
514 of title 17, United States Code (as added by section 2 of this 
Act), apply, and other infringement claims under title 17, United 
States Code.
    (b) Procedures.--The Register of Copyrights shall publish notice of 
the inquiry under subsection (a), providing a period during which 
interested persons may submit comments on the inquiry, and an 
opportunity for interested persons to participate in public roundtables 
on the inquiry. The Register shall hold the public roundtables at such 
times as the Register considers appropriate.
    (c) Report to Congress.--The Register of Copyrights shall, not 
later than 1 year after the date of the enactment of this Act, prepare 
and submit to the Committee on the Judiciary of the House of 
Representatives and the Committee on the Judiciary of the Senate a 
report on the inquiry conducted under this section, including such 
recommendations that the Register considers appropriate.

A: Orphan Works Act of 2006 - Limits the remedies available in a copyright infringement action if the infringer proves that: (1) the infringer performed and documented a reasonably diligent search in good faith to locate the copyright owner before using the work, but was unable to locate the owner; and (2) the infringing use of the work provided attribution to the author and owner of the copyright, if known.

Requires the Register of Copyrights to make information available from authoritative sources to assist users in conducting and documenting a reasonably diligent search.

Permits an award of reasonable compensation for the use of the infringed work, except if: (1) the infringement is performed without any commercial advantage and for primarily a charitable, religious, scholarly, or educational purpose; and (2) the infringer ceases the infringement expeditiously after receiving notice of the claim for infringement.

Allows the court to impose injunctive relief to prevent or restrain the infringing use, but such relief shall account for harm caused to the infringer due to reliance on having performed a reasonably diligent search. Prohibits the court from imposing injunctive relief that restrains the continued preparation or use of a new work that recasts, transforms, adapts, or integrates the infringed work with the infringer's original expression in a new work of authorship if the infringer pays reasonable compensation and provides attribution to the copyright owner.

Requires the Register of Copyrights to conduct an inquiry with respect to remedies for copyright infringement claims seeking limited amounts of monetary relief, including consideration of alternatives to disputes currently heard in the U.S. district courts.
****
Q: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Care Affordability Act of 
2007''.

SEC. 2. ALLOWANCE OF DEDUCTION FOR EXPENSES FOR HOUSEHOLD AND DEPENDENT 
              CARE SERVICES NECESSARY FOR GAINFUL EMPLOYMENT.

    (a) In General.--Part VII of subchapter B of chapter 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 individuals with respect to such 
individual, there shall be allowed as a deduction an amount equal to so 
much of the employment-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.
    ``(b) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Qualifying individual; employment-related expenses.--
        The terms `qualifying individual' 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 reduced by the aggregate amount excludable from 
                gross income under section 129 for the taxable year.
                    ``(B) Coordination with credit for employment-
                related expenses.--No deduction shall be allowed under 
                subsection (a) for a taxable year with respect to the 
                employment-related 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 himself.--In the case of a spouse who is a 
        student or 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 2008, the dollar amount under subsection (a)(1) shall be 
        increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2007' for `calendar year 1992' in 
                subparagraph (B) thereof.
            ``(2) Rounding.--If any amount as adjusted under 
        subparagraph (A) is not a multiple of $100, such amount shall 
        be rounded to the next lowest multiple of $100.
    ``(d) Regulations.--The Secretary shall prescribe such regulations 
as may be necessary to carry out the purposes of this section.''.
    (b) Deductible Whether or Not Taxpayer Itemizes.--Subsection (a) of 
section 62 of such Code (defining adjusted gross income) is amended by 
inserting after paragraph (21) the following new paragraph:
            ``(22) Expenses for household and dependent care services 
        necessary for gainful employment.--The deduction allowed by 
        section 224.''.
    (c) Conforming Amendments.--
            (1) Subsection (e) of section 213 is amended by inserting 
        ``or deduction under section 224'' after ``section 21''.
            (2) Paragraph (2) of section 6213(g) is amended--
                    (A) by striking ``or'' in subparagraph (H) and 
                inserting ``, section 224 (relating to expenses for 
                household and dependent care services necessary for 
                gainful employment), or'', and
                    (B) by striking ``or 32'' in subparagraph (L) and 
                inserting ``32, or 224''.
    (d) Effective Date.--The amendments made by this section shall 
apply to expenses paid in taxable years beginning after the date of the 
enactment of this Act.

SEC. 3. MODIFICATION OF CREDIT FOR EXPENSES FOR HOUSEHOLD AND DEPENDENT 
              CARE SERVICES NECESSARY FOR GAINFUL EMPLOYMENT.

    (a) In General.--
            (1) Increase in credit limitation.--Subsection (c) of 
        section 21 of the Internal Revenue Code of 1986 (relating to 
        dollar limit on amount creditable) is amended--
                    (A) by striking ``$3,000'' in paragraph (1) and 
                inserting ``13,000'', and
                    (B) by striking ``$6,000'' in paragraph (2) and 
                inserting ``200 percent of the dollar amount in effect 
                under paragraph (1) for the taxable year''.
            (2) Inflation adjustment.--Section 21 of such Code is 
        amended by redesignating subsection (f) as subsection (g) and 
        inserting after subsection (e) the following new subsection:
    ``(f) Inflation Adjustment.--
            ``(1) In general.--In the case of a taxable year beginning 
        after 2008, the dollar amount under subsection (a)(1) shall be 
        increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2007' for `calendar year 1992' in 
                subparagraph (B) thereof.
            ``(2) Rounding.--If any amount as adjusted under 
        subparagraph (A) is not a multiple of $100, such amount shall 
        be rounded to the next lowest multiple of $100.''.
            (3) Increase in deemed earned income amounts.--Paragraph 
        (2) of section 21(d) of such Code (relating to special rules 
        for spouse who is a student or incapable of caring for himself) 
        is amended--
                    (A) by striking ``$250 if subsection (c)(1)'' in 
                subparagraph (A) and inserting ``\1/12\ of the amount 
                in effect under subsection (c)(1) if such subsection'', 
                and
                    (B) by striking ``$500 if subsection (c)(2)'' in 
                subparagraph (B) and inserting ``\1/12\ of the amount 
                in effect under subsection (c)(2) if such subsection''.
    (b) Coordination With Deduction for Employment-Related Expenses.--
Subsection (e) of section 21 of such Code (relating to special rules) 
is amended by adding at the end the following new paragraph:
            ``(11) Election to have section apply.--This section shall 
        apply to any taxpayer for any taxable year only if such 
        taxpayer elects (at such time and in such manner as the 
        Secretary may by regulations prescribe) to have this section 
        apply for such taxable year.''.
    (c) Credit Made Refundable.--
            (1) Credit moved to subpart relating to refundable 
        credits.--Such Code is amended--
                    (A) by redesignating section 36 as section 37,
                    (B) by redesignating section 21, as amended by this 
                section, as section 36, and
                    (C) by moving section 36 (as so redesignated) from 
                subpart A of part IV of subchapter A of chapter 1 to 
                the location immediately before section 37 (as so 
                redesignated) in subpart C of part IV of subchapter A 
                of chapter 1.
    (d) Conforming Amendments.--
            (1) Section 224(b) of such Code, as added by this Act, is 
        amended--
                    (A) by striking ``section 21(b)'' in paragraph (1) 
                and inserting ``section 36(b)'',
                    (B) by striking ``section 21'' in paragraph (2)(B) 
                and inserting ``section 36'',
                    (C) by striking ``section 21(b)(1)(C)'' in 
                paragraph (3) and inserting ``section 36(b)(1)(C)'', 
                and
                    (D) by striking ``section 21'' in paragraph (4) and 
                inserting ``section 36''.
            (2) Subsection (e) of section 213 of such Code is amended 
        by striking ``section 21'' and inserting ``section 36''.
            (3) Paragraph (2) of section 6213(g) of such Code is 
        amended by striking ``section 21'' each place it appears and 
        inserting ``section 36''.
            (4) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``, 36,'' after ``section 
        35''.
            (5) The table of sections for subpart A of part IV of 
        subchapter A of chapter 1 of such Code is amended by striking 
        the item relating to section 21.
            (6) The table of sections for subpart C of part IV of 
        subchaper A of chapter 1 of such Code is amended by striking 
        the item relating to section 36 and inserting the following new 
        items:

``Sec. 36. Expenses for household and dependent care services necessary 
                            for gainful employment.
``Sec. 37. Overpayments of tax.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to expenses paid in taxable years beginning after the date of the 
enactment of this Act.

A:
Child Care Affordability Act of 2007 - Amends the Internal Revenue Code to: (1) allow a tax deduction for expenses paid for household and dependent care services necessary for gainful employment; (2) increase the dollar limitation on the tax credit for such expenses; (3) provide for an inflation adjustment after 2008 to the dollar amounts for such tax deduction and tax credit; and (4) make such tax credit refundable.
****