To amend the Internal Revenue Code of 1986 to make the dependent care credit refundable and to provide for advance payments of such credit.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to: (1) make the existing dependent care tax credit a refundable credit; and (2) require every employer making payment of wages with respect to whom a "dependent care eligibility certificate" is in effect to, in general, at the time of paying such wages, make an additional payment equal to such employee's "dependent care advance amount." Defines the terms "dependent care eligibility certificate" and "dependent care advance amount."…