A bill to amend section 44A of the Internal Revenue Code of 1954 to allow all qualifying individuals to take into account employment-related expenses incurred for services outside the taxpayer's household in determining the credit for expenses for certain household and dependent care services under such section.

Amends the Internal Revenue Code to permit inclusion of employment-related expenses incurred for the care of the spouse and handicapped dependents of the taxpayer, as well as dependents under age 15, in determining the credit for expenses for household and dependent care services rendered outside the taxpayer's household.