A bill to amend the Internal Revenue Code of 1954 to allow an individual to take the deduction for expenses for household and dependent care services necessary for gainful employment whether or not the individual itemized his deductions and remove certain limitations on that deduction.

Allows under the Internal Revenue Code as a deduction from gross income the expenses of household and dependent care services necessary for gainful employment, whether or not the individual itemizes his deductions.

Repeals the monthly limitation and the adjusted gross income limitation on such expenses.