Increase in credit for expenses for household and dependent care services

(a) In general 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. (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.