A bill to amend the Internal Revenue Code of 1954 to provide that amounts paid to certain related individuals shall be allowable as a deduction under the provision permitting a deduction for dependent care services necessary for gainful employment.

Provides that under the Internal Revenue Code of 1954 amounts paid to related individuals shall be allowable as a deduction under the provision permitting a deduction for dependent care services necessary for gainful employment. (Amends 26 U.S.C. sec. 214 (e) (4))