A bill to amend the Internal Revenue Code of 1954 to increase the amount allowed as a child-care deduction, and to eliminate the income ceiling on eligibility for such deduction.

Increases the amount allowed under the Internal Revenue Code as a child-care deduction from $600 to $2400. Eliminates the income ceiling on eligibility for such deduction. (Amends 26 U.S.C. 214(b)(1), (2))