EXPENSES OF OVERNIGHT CAMPS NOT ALLOWABLE FOR DEPENDENT CARE CREDIT.

SEC. 10101. EXPENSES OF OVERNIGHT CAMPS NOT ALLOWABLE FOR DEPENDENT CARE CREDIT. (a) General Rule.— Subparagraph (A) of section 21(b)(2) (defining employment-related expenses) is amended by adding at the end thereof the following new sentence: “Such term shall not include any amount paid for services outside the taxpayer’s household at a camp where the qualifying individual stays overnight.” (b) Effective Date.— The amendment made by subsection (a) shall apply to expenses paid in taxable years beginning after December 31, 1987.