DEDUCTION FOR DEPENDENT CARE.

SEC. 403. DEDUCTION FOR DEPENDENT CARE. (a) In General.—Section 5(d) (7 U.S.C. 2014(d)) (as amended by section 402) is further amended by inserting before the period at the end thereof the following: and (15) any payment made to the household under section 6(d)(4)(D) for work related expenses or for dependent care”. (b) Deduction.—Section 5(e) (7 U.S.C. 2014(e)) is amended— (1) in the matter preceding paragraph (1) of the fourth sentence by inserting “and expenses that are paid under section 6(d)(4)(I) for dependent care” after “third party”; and (2) in paragraph (1) of the fourth sentence, by inserting after “$160 a month” the following: “for each dependent”.