Increase the amount allowed as a credit under the expenses for household and dependent care services credit and the employer-provided child…

Section 21(c) of the Internal Revenue Code of 1986 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.

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Section 45F(b) is amended by striking $150,000 and inserting $400,000.

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.