Middle Class Dependent Care Fairness Act of 2012

Middle Class Dependent Care Fairness Act of 2012 - Amends the Internal Revenue Code to eliminate the mandatory reduction in the rate of the tax credit for household and dependent care services for taxpayers whose adjusted gross incomes exceed $15,000. Makes provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 that increased the amounts of employment-related expenses eligible for such credit permanent.