A bill to amend the Internal Revenue Code of 1954 to allow any individual employed on a part-time basis to deduct under section 214 expenses for household and dependent care services necessary for gainful employment.

Allows any individual employed on a part-time basis to deduct under the Internal Revenue Code expenses for household and dependent care services necessary for gainful employment. Limits such tax deduction to $200. Defines the term "employed on a part-time basis" as gainful employment for more than 20 but less than 40 hours per week.