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Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Independent Contractor Tax
Simplification Act of 1995''.

SEC. 2. FINDINGS.

The Congress finds that:
(1) Simplifying the tax rules with respect to independent
contractors was the top vote-getter at the 1995 White House
Conference on Small Business. Conference delegates recommended
that Congress ''should recognize the legitimacy of an
independent contractor''. The Conference found that the current
common law is ''too subjective'' and called upon the Congress
to establish ''realistic and consistent guidelines''.
(2) It is in the best interests of taxpayers and the
Federal Government to have fair and objective rules for
determining who is an employee and who is an independent
contractor.

SEC. 3. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT
EMPLOYEES.

(a) In General.--Chapter 25 of the Internal Revenue Code of 1986
(general provisions relating to employment taxes) is amended by adding
after section 3510 the following new section:

''SEC. 3511. STANDARDS FOR DETERMINING WHETHER INDIVIDUALS ARE NOT
EMPLOYEES.

''(a) General Rule.--For purposes of this subtitle, and
notwithstanding any provision of this subtitle to the contrary, if the
requirements of subsections (b), (c), and (d) are met with respect to
any service performed by any individual, then with respect to such
service--
''(1) the service provider shall not be treated as an
employee,
''(2) the service recipient shall not be treated as an
employer, and
''(3) the payor shall not be treated as an employer.
''(b) Service Provider Requirements With Regard to Service
Recipient.--For the purposes of subsection (a), the requirements of
this subsection are met if the service provider, in connection with
performing the service--
''(1) has a significant investment in assets and/or
training,
''(2) incurs significant unreimbursed expenses,
''(3) agrees to perform the service for a particular amount
of time or to complete a specific result and is liable for
damages for early termination without cause,
''(4) is paid primarily on a commissioned basis, or
''(5) purchases products for resale.
''(c) Additional Service Provider Requirements With Regard to
Others.--For the purposes of subsection (a), the requirements of this
subsection are met if--
''(1) the service provider--
''(A) has a principal place of business,
''(B) does not primarily provide the service in the
service recipient's place of business, or
''(C) pays a fair market rent for use of the
service recipient's place of business; or
''(2) the service provider--
''(A) is not required to perform service
exclusively for the service recipient, and
''(B) in the year involved, or in the preceding or
subsequent year--
''(i) has performed a significant amount of
service for other persons,
''(ii) has offered to perform service for
other persons through--
''(I) advertising,
''(II) individual written or oral
solicitations,
''(III) listing with registries,
agencies, brokers, and other persons in
the business of providing referrals to
other service recipients, or
''(IV) other similar activities, or
''(iii) provides service under a business
name which is registered with (or for which a
license has been obtained from) a State, a
political subdivision of a State, or any agency
or instrumentality of 1 or more States or
political subdivisions.
''(d) Written Document Requirements.--For purposes of subsection
(a), the requirements of this subsection are met if the services
performed by the individual are performed pursuant to a written
contract between such individual and the person for whom the services
are performed, or the payor, and such contract provides that the
individual will not be treated as an employee with respect to such
services for purposes of this subtitle.
''(e) Special Rules.--For purposes of this section--
''(1) If for any taxable year any service recipient or
payor fails to meet the applicable reporting requirements of
sections 6041(a), 6041A(a), or 6051 with respect to a service
provider, then, unless such failure is due to reasonable cause
and not willful neglect, this section shall not apply in
determining whether such service provider shall not be treated
as an employee of such service recipient or payor for such
year.
''(2) If the service provider is performing services
through an entity owned in whole or in part by such service
provider, then the references to 'service provider' in
subsections (b) through (d) may include such entity, provided
that the written contract referred to in paragraph (1) of
subsection (d) may be with either the service provider or such
entity and need not be with both.
''(f) Definitions.--For the purposes of this section--
''(1) Service provider.--The term 'service provider' means
any individual who performs service for another person.
''(2) Service recipient.--Except as provided in paragraph
(5), the term 'service recipient' means the person for whom the
service provider performs such service.
''(3) Payor.--Except as provided in paragraph (5), the term
'payor' means the person who pays the service provider for the
performance of such service in the event that the service
recipients do not pay the service provider.
''(4) In connection with performing the service.--The term
'in connection with performing the service' means in connection
or related to--
''(A) the actual service performed by the service
provider for the service recipients or for other
persons for whom the service provider has performed
similar service, or
''(B) the operation of the service provider's trade
or business.
''(5) Exceptions.--The terms 'service recipient' and
'payor' do not include any entity which is owned in whole or in
part by the service provider.''
(b) Clerical Amendment.--The table of sections for chapter 25 of
such Code is amended by adding at the end the following new item:

''Sec. 3511. Standards for determining
whether individuals are not
employees.''
(c) Effective Date.--The amendments made by this Act shall apply to
services performed after December 31, 1995.

Answer: Independent Contractor Tax Simplification Act of 1995 - Amends the Internal Revenue Code to provide that, for purposes of determining the employment status of individuals as employees, a service provider shall not be treated as an employee, a service recipient shall not be treated as an employer, and a payor shall not be treated as an employer if: (1) a service provider has a significant investment in assets and training, incurs significant unreimbursed expenses, agrees to perform the service for a specified amount of time or to complete a specific result and is responsible for damages for early termination without cause, receives payment primarily on a commission basis, or has purchased resale products; (2) the service provider has a principal place of business, does not primarily provide service in the service recipient's place of business, or pays a fair market rent for use of the recipient's place of business or does not have to perform service only for the service recipient and, in the current year or in the proceeding or subsequent years, has performed or has offered to perform a significant amount of service for other persons; and (3) the services by an individual are performed according to a written contract between the service recipient or payor which provides that the individual will not be treated as an employee.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Fostering Our Future Act of 2006''.

SEC. 2. IMPROVEMENTS TO COURTS.

(a) In General.--Section 13712(b) of the Omnibus Budget
Reconciliation Act of 1993 (42 U.S.C. 629b) is amended to read as
follows:
''(b) Eligibility.--In order to be eligible for a grant under this
section:
''(1) Application.--A highest State court shall submit to
the Secretary an application at such time, in such form, and
including such information and assurances as the Secretary
shall require.
''(2) Measures of court performance.--There shall be in
effect in the State such laws and procedures as are necessary
to ensure that the courts of the State measure the following
with respect to children under the jurisdiction of the courts:
''(A) The percentage of children who do not have a
subsequent petition of maltreatment filed in court
after the initial such petition is filed.
''(B) The percentage of children who are the
subject of additional allegations of maltreatment
within 12 months after the original petition was
closed.
''(C) The percentages of children who reach legal
permanency within 6 months after removal, within 12
months thereafter, within 18 months thereafter, and
within 24 months thereafter.
''(D) The percentage of children who do not reach
permanency in the foster care system.
''(E) The percentages of children who re-enter
foster care pursuant to court order within 12 months
after being returned to their families, and within 24
months thereafter.
''(F) The percentages of children who return to
foster care pursuant to court order within 12 months
after being adopted or placed with an individual or
couple who are permanent guardians, and within 24
months thereafter.
''(G) The percentages of children who are
transferred among 1, 2, 3, or more placements while
under court jurisdiction, distinguishing, where
possible, between placements in and out of a child's
own home from multiple placements in a variety of
environments.
''(H) The percentage of cases in which both parents
receive written service of process within the required
time standards or where notice of hearing has been
waived by parties.
''(I) The percentage of cases in which there is
documentation that timely and proper notice is given to
parties in advance of the next hearing.
''(J) The percentage of cases in which children who
have attained 10 years of age receive notice of the
legal proceedings in their dependency case; the
percentage of cases in which children who have attained
10 years of age are present in court and afforded an
opportunity to be heard in their own cases; and the
percentage of cases in which children have legal
representation.
''(K) The percentage of cases in which the court
reviews case plans within established time guidelines.
''(L) The percentage of children receiving legal
counsel, guardians ad litem, or court-appointed special
advocates before the preliminary protective hearing or
equivalent, with separate measures of the percentages
of each type of representation and of whether the
representation was received within established time
guidelines, within 5 days after the adoption petition
is filed, within 6 through 10 days after the filing,
and within more than 10 days after the filing.
''(M) The percentage of cases in which counsel for
parents are appointed before the preliminary protective
hearing or equivalent, with separate measures of the
percentages in which such appointments are made within
established time guidelines, within 5 days after the
adoption petition is filed, within 6 through 10 days
after the filing, and within more than 10 days after
the filing.
''(N) The percentage of cases in which legal
counsel for children is appointed on or before the
first court appearance, and the percentage of cases in
which legal counsel for children changes, and the
number of changes involved.
''(O) The percentage of cases in which legal
counsel for parents changes, and the number of changes
involved.
''(P) The percentage of cases in which legal
counsel for parents, children, and agencies are present
at each hearing.
''(Q) The percentages of children for whom all
hearings are heard by 1 or more judicial officers, and
the number of judicial officers hearing the case.
''(R) The average and median times from filing the
original petition to adjudication.
''(S) The average and median times from filing the
original petition to disposition.
''(T) The percentages of cases that are adjudicated
within 30 days after the filing of the dependency
petition, within 60 days thereafter, and within 90 days
thereafter.
''(U) The percentages of cases that receive a
disposition within 10 days after the dependency
adjudication, within 30 days thereafter, and within 90
days thereafter.
''(V) The percentage of cases where children are
successfully served in the home and not detained; the
average and median times to reunification; and the
percentage of cases where children are not successfully
reunified.
''(W) The average and median times from the filing
of the original petition to permanent placement.
''(X) The average and median times from the filing
of the original petition to finalized termination of
parental rights.
''(Y) The percentages of cases for which the
termination petition is filed within 3 months after the
dependency disposition, within 6 months thereafter,
within 12 months thereafter, and within 18 months
thereafter.
''(Z) The percentage of cases that receive a
termination order within 30 days after the filing of
the termination petition, within 90 days thereafter,
within 120 days thereafter, and within 180 days
thereafter.
''(AA) The percentages of cases for which an
adoption petition is filed within 1 month after the
termination order, within 3 months thereafter, and
within 6 months thereafter.
''(BB) The percentages of cases for which the
adoption is finalized within 1 month after the adoption
petition is filed, within 3 months thereafter, within 6
months thereafter, and within 12 months thereafter.
''(CC) The percentage of hearings (by hearing type)
not completed within timeframes set forth in statute or
court rules, including, where possible, the reason for
noncompletion.''.
(b) Student Loan Repayment for Family Law, Dependency, and Domestic
Relations Attorneys.--
(1) In general.--The Higher Education Act of 1965 is
amended by inserting after section 428K (20 U.S.C. 1078-11) the
following new section:

''SEC. 428L. LOAN FORGIVENESS FOR FAMILY LAW, DEPENDENCY, AND DOMESTIC
RELATIONS ATTORNEYS.

''(a) Purpose.--The purpose of this section is to encourage
qualified individuals to enter and continue employment as family law,
dependency, and domestic relations attorneys.
''(b) Loan Forgiveness.--
''(1) Loan forgiveness authorized.--The Secretary is
authorized to forgive, in accordance with this section and the
agreement described in subsection (e), the student loan debt of
an eligible borrower in the amount specified in subsection (d)
and for the period specified in such agreement.
''(2) Method of loan forgiveness.--To provide the loan
forgiveness authorized in paragraph (1), the Secretary is
authorized to carry out a program--
''(A) through the holder of the loan, to assume the
obligation to repay a qualified loan amount for a loan
made under part B of this title; and
''(B) to cancel a qualified loan amount for a loan
made under part D of this title.
''(c) Eligible Borrower.--The Secretary is authorized to provided
loan forgiveness under this section to any individual who--
''(1) is employed full-time as a family law, dependency, or
domestic relations attorney; and
''(2) is not in default on a loan for which the borrower
seeks forgiveness.
''(d) Loan Forgiveness Amount.--The Secretary may, from funds
appropriated under subsection (l), forgive the loan obligation of an
eligible borrower in accordance with such terms, limitations, and
conditions as may be mutually agreed upon by such borrower and the
Secretary in the agreement described in subsection (e), except that the
amount paid by the Secretary under this section shall not exceed--
''(1) $6,000 in any calendar year for any borrower; or
''(2) $50,000 in the aggregate for any borrower.
''(e) Loan Forgiveness Agreement.--
''(1) Terms of agreement.--The Secretary shall not provide
loan forgiveness to an eligible borrower unless the borrower
enters into a written agreement with the Secretary which
provides that--
''(A) the borrower shall remain employed full-time
as a family law, dependency, or domestic relations
attorney for a period of service specified in the
agreement (but not less than 3 years), unless
involuntarily separated from that employment;
''(B) if the borrower is involuntarily separated
from the employment described in subparagraph (A) on
account of misconduct, or voluntarily separates from
that employment, before the end of the period specified
in the agreement, the borrower shall repay the
Secretary the amount of any benefits received by such
borrower under this section;
''(C) if the borrower is required to repay an
amount to the Secretary under subparagraph (B) and
fails to repay such amount, a sum equal to such amount
shall be recoverable by the Government from the
borrower (or such borrower's estate, if applicable) by
such method as is provided by law for the recovery of
amounts owing to the Government;
''(D) the Secretary may waive, in whole or in part,
a right of recovery under this subsection if it is
shown that recovery would be against equity and good
conscience or against the public interest; and
''(E) the Secretary shall provide loan forgiveness
under this section for the period of the agreement,
subject to the availability of appropriations.
''(2) Agreement renewal.--Upon completion by an eligible
borrower of the period of service required under the agreement
described in paragraph (1), the Secretary may renew such
agreement with the eligible borrower for a successive period of
service to be specified in the renewed agreement (which may be
less than 3 years).
''(f) Repayments by Borrowers.--Any amount repaid by, or recovered
from, a borrower (or a borrower's estate) under subsection (e)(1)(B)
shall be credited to the appropriation account from which the loan
forgiveness amount involved was originally paid. Any amount so credited
shall be merged with other sums in such account and shall be available
for the same purposes and period, and subject to the same limitations
(if any), as the sums with which the amount was merged.
''(g) Application for Loan Forgiveness.--An eligible borrower
desiring loan forgiveness under this section shall submit a complete
and accurate application to the Secretary at such time, in such manner,
and containing such information as the Secretary may require.
''(h) Priority.--The Secretary shall provide loan forgiveness under
this section on a first-come, first-served basis, and subject to the
availability of appropriations.
''(i) Regulations.--The Secretary is authorized to issue such
regulations as may be necessary to carry out the provisions of this
section.
''(j) Construction.--Nothing in this section shall be construed to
authorize the refunding of any repayment of any loan made by a borrower
prior to the date on which the Secretary entered into an agreement with
the borrower under subsection (e).
''(k) Definition.--In this section the term 'family law,
dependency, or domestic relations attorney' means an attorney who works
in the field of family law, dependency, or domestic relations,
including juvenile justice, truancy, child abuse or neglect, adoption,
domestic relations, child support, paternity, and other areas which
fall under the field of family law, dependency, or domestic relations
law as determined by State law.
''(l) Authorization of Appropriations.--There are authorized to be
appropriated to carry out this section $20,000,000 for fiscal year 2007
and such sums as may be necessary for each of the 5 succeeding fiscal
years.''.
(2) Cancellation of loans.--
(A) Amendment.--Section 465(a)(2)(F) of the Higher
Education Act of 1965 (20 U.S.C. 1087ee(a)(2)(F)) is
amended by inserting '', or as a full-time family law,
dependency, or domestic relations attorney (as defined
in section 428L)'' after ''agencies''.
(B) Effective date.--The amendment made by this
paragraph shall apply to--
(i) eligible loans made before, on, or
after the date of enactment of this Act; and
(ii) service as a family law, dependency,
or domestic relations attorney that is provided
on or after the date of enactment of this Act.
(C) Construction.--Nothing in this paragraph shall
be construed to authorize the refunding of any
repayment of a loan made by a borrower prior to the
date on which the borrower became eligible for
cancellation under section 465(a) of the Higher
Education Act of 1965 (20 U.S.C. 1087ee(a)).
(c) GAO Study.--
(1) In general.--The Comptroller General of the United
States shall conduct a study that compares States with respect
to each of the following:
(A) The legal representation provided for children.
(B) Children's participation in their own cases.
(C) Preparation of dependency court judges.
(D) Case tracking and performance measurement.
(E) Statewide collaborative foster care councils.
(2) Report.--Not later than 1 year after the date of the
enactment of this Act, the Comptroller General shall submit to
the Committee on the Judiciary of the House of Representatives
a written report that contains the results of the study
required by paragraph (1).
(d) Sense of the Congress With Respect to Court Accountability for
Improved Child Outcomes.--It is the sense of the Congress that State
judicial leadership should use the measures of court performance
described in section 13712(b)(2) of the Omnibus Budget Reconciliation
Act of 1993 (as amended by subsection (a) of this section) to ensure
accountability by every court for improved outcomes for children, and
to inform decisions about allocating resources across the court system.
(e) Sense of the Congress With Respect to the Organization of State
Dependency Courts.--It is the sense of the Congress that State courts
should be organized to enable children and parents to have legal
representation and participate in a meaningful way in their own court
proceedings.
(f) Sense of the Congress With Respect to Building the Pool of
Attorneys Qualified to Handle Cases in Dependency Courts.--It is the
sense of the Congress that law schools, bar associations, and law firms
should help build the pool of qualified attorneys available to children
and parents in dependency courts.
(g) Sense of the Congress With Respect to Training, Caseloads, and
Compensation of Attorneys for Children.--It is the sense of the
Congress that attorneys for children should have adequate training,
reasonable caseloads, and receive reasonable and adequate compensation.

Answer: Fostering Our Future Act of 2006 - Amends the Omnibus Budget Reconciliation Act of 1993 to require, for grants to the highest state courts for foster care proceedings, that the state in which the courts are located has laws and procedures in effect that will ensure that the courts measure their performance with respect to children under the court's jurisdiction.

Amends the Higher Education Act of 1965 to authorize the Secretary of Education to forgive the student loan debt of a borrower who: (1) enters a written agreement with the Secretary to remain employed full-time as a family law, dependency, or domestic relations attorney for at least three years; and (2) is not in default on a loan for which the borrower seeks forgiveness. Limits the amount that the Secretary may pay to no more than $6,000 in any year for any borrower or $50,000 in the aggregate for any borrower. Authorizes the Secretary to renew such agreements.

Directs the Comptroller General to conduct a comparative study of state dependency courts and foster care systems.

Expresses the sense of Congress with respect to: (1) court accountability for improved child outcomes; (2) the organization of state dependency courts; (3) building the pool of attorneys qualified to handle cases in dependency courts; and (4) training, caseloads, and compensation of attorneys for children.

Question: SECTION 1. INCREASE IN DEPENDENT CARE CREDIT; CREDIT ALLOWED FOR
RESPITE CARE EXPENSES.

(a) In General.--So much of section 21 of the Internal Revenue Code
of 1986 (relating to expenses for household and dependent care services
necessary for gainful employment) as precedes subsection (e) is amended
to read as follows:

''SEC. 21. DEPENDENT CARE SERVICES.

''(a) Allowance of Credit.--
''(1) In general.--In the case of an individual who
maintains a household which includes as a member 1 or more
qualifying individuals, there shall be allowed as a credit
against the tax imposed by this chapter for the taxable year an
amount equal to the applicable percentage of the sum of--
''(A) the employment-related expenses paid by such
individual during the taxable year, plus
''(B) the respite care expenses paid by such
individual during the taxable year.
''(2) Applicable percentage defined.--
''(A) In general.--For purposes of paragraph (1),
the term 'applicable percentage' means 50 percent
reduced (but not below 20 percent) by 1 percentage
point for each full $1,000 by which the taxpayer's
adjusted gross income for the taxable year exceeds
$15,000.
''(B) Cost-of-living adjustment.--In the case of
any taxable year beginning in a calendar year after
1997, the $15,000 amount contained in subparagraph (A)
shall be increased by an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for the
calendar year in which the taxable year begins
by substituting 'calendar year 1996' for
'calendar year 1992' in subparagraph (B)
thereof.
If any increase determined under the preceding sentence
is not a multiple of $10, such increase shall be
rounded to the nearest multiple of $10.
''(b) Employment-Related Expenses.--For purposes of this section--
''(1) Determination of eligible expenses.--
''(A) In general.--The term 'employment-related
expenses' means amounts paid for the following
expenses, but only if such expenses are incurred to
enable the taxpayer to be gainfully employed for any
period for which there are 1 or more qualifying
individuals with respect to the taxpayer:
''(i) expenses for household services, and
''(ii) expenses for the care of a
qualifying individual.
Such term shall not include any amount paid for
services outside the taxpayer's household at a camp
where the qualifying individual stays overnight and
shall not include any respite care expense taken into
account under subsection (a).
''(B) Exception.--Employment-related expenses
described in subparagraph (A) which are incurred for
services outside the taxpayer's household shall be
taken into account only if incurred for the care of--
''(i) a qualifying individual described in
subsection (d)(1), or
''(ii) a qualifying individual (not
described in subsection (d)(1)) who regularly
spends at least 8 hours each day in the
taxpayer's household.
''(C) Dependent care centers.--Employment-related
expenses described in subparagraph (A) which are
incurred for services provided outside the taxpayer's
household by a dependent care center (as defined in
subparagraph (D)) shall be taken into account only if--
''(i) such center complies with all
applicable laws and regulations of a State or
unit of local government, and
''(ii) the requirements of subparagraph (B)
are met.
''(D) Dependent care center defined.--For purposes
of this paragraph, the term 'dependent care center'
means any facility which--
''(i) provides care for more than 6
individuals (other than individuals who reside
at the facility), and
''(ii) receives a fee, payment, or grant
for providing services for any of the
individuals (regardless of whether such
facility is operated for profit).
''(2) Dollar limit on amount creditable.--
''(A) In general.--The amount of the employment-
related expenses incurred during any taxable year which
may be taken into account under subsection (a) shall
not exceed--
''(i) $2,400 if there is 1 qualifying
individual with respect to the taxpayer for
such taxable year, or
''(ii) $4,800 if there are 2 or more
qualifying individuals with respect to the
taxpayer for such taxable year.
The amount determined under clause (i) or (ii)
(whichever is applicable) shall be reduced by the
aggregate amount excludable from gross income under
section 129 for the taxable year.
''(B) Reduction in limit for amount of respite care
expenses.--The limitation of subparagraph (A) shall be
reduced by the amount of the respite care expenses
taken into account by the taxpayer under subsection (a)
for the taxable year.
''(3) Earned income limitation.--
''(A) In general.--Except as otherwise provided in
this paragraph, the amount of the employment-related
expenses incurred during any taxable year which may be
taken into account under subsection (a) shall not
exceed--
''(i) in the case of an individual who is
not married at the close of such year, such
individual's earned income for such year, or
''(ii) in the case of an individual who is
married at the close of such year, the lesser
of such individual's earned income or the
earned income of his spouse for such year.
''(B) 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 subsection (d)(3), for purposes of
subparagraph (A), 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--
''(i) $200 if paragraph (2)(A)(i) applies
for the taxable year, or
''(ii) $400 if paragraph (2)(A)(ii) applies
for the taxable year.
In the case of any husband and wife, this subparagraph
shall apply with respect to only one spouse for any one
month.
''(c) Respite Care Expenses.--For purposes of this section--
''(1) In general.--The term 'respite care expenses' means
expenses paid (whether or not to enable the taxpayer to be
gainfully employed) for--
''(A) the care of a qualifying individual--
''(i) who has attained the age of 13, or
''(ii) who is under the age of 13 but has a
physical or mental impairment which results in
the individual being incapable of caring for
himself,
during any period when such individual regularly spends
at least 8 hours each day in the taxpayer's household,
or
''(B) care (for not more than 14 days during the
calendar year) of a qualifying individual described in
subparagraph (A) during any period during which the
individual does not regularly spend at least 8 hours
each day in the taxpayer's household.
''(2) Dollar limit.--The amount of the respite care
expenses incurred during any taxable year which may be taken
into account under subsection (a) shall not exceed--
''(A) $1,200 if such expenses are incurred with
respect to only 1 qualifying individual for the taxable
year, or
''(B) $2,400 if such expenses are incurred for 2 or
more qualifying individuals for such taxable year.
''(d) Qualifying Individual.--For purposes of this section, the
term 'qualifying individual' means--
''(1) a dependent of the taxpayer who is under the age of
13 and with respect to whom the taxpayer is entitled to a
deduction under section 151(c),
''(2) a dependent of the taxpayer who is physically or
mentally incapable of caring for himself, or
''(3) the spouse of the taxpayer, if he is physically or
mentally incapable of caring for himself.''
(b) Technical and Conforming Amendments.--
(1) Paragraph (5) of section 21(e) of such Code is amended
by striking ''subparagraph (A) or (B) of subsection (b)(1)''
and inserting ''paragraph (1) or (2) of subsection (d)''.
(2) Paragraph (2) of section 129(b) of such Code is amended
by striking ''section 21(d)(2)'' and inserting ''section
21(b)(3)(B)''.
(3) Paragraph (1) of section 129(e) of such Code is amended
by striking ''under section 21(b)(2) (relating to expenses for
household and dependent care services necessary for gainful
employment)'' and inserting ''or respite care services under
section 21 (relating to dependent care services)''.
(4) Subparagraph (H) of section 6213(g)(2) of such Code is
amended by striking ''section 21 (related to expenses for
household and dependent care services necessary for gainful
employment)'' and inserting ''section 21 (relating to dependent
care services)''.
(5) The item relating to section 21 in the table of
sections for subpart A of part IV of subchapter A of chapter 1
of such Code is amended to read as follows:

''Sec. 21. Dependent care services.''
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 1996.

Answer:
Amends the Internal Revenue Code to increase the income tax credit for employment-related dependent care expenses. Adds respite care expenses to the credit's scope.