A bill to amend the Internal Revenue Code of 1954 to allow a deduction for amounts paid by an individual for dependent care services to enable him to perform volunteer services for certain organizations.

Amends the Internal Revenue Code to allow an income tax deduction for expenses incurred for dependent care services while the taxpayer performs volunteer work for civic and charitable organizations. Allows the deduction only of expenses that do not exceed $400 a month.

Requires a specified reduction in the deduction if the adjusted gross income of the taxpayer exceeds $20,000.