A bill to amend the Internal Revenue Code of 1954 to allow a divorced or separated taxpayer in certain cases to deduct certain expenses for the care of a child of the taxpayer who is in the taxpayer's custody and with respect to whom the taxpayer is not entitled to a dependency deduction.

[AI summary unavailable — showing source text] Provides that a divorced or separated taxpayer may deduct expenses for the care of a child of the taxpayer who is in the taxpayer's custody and the taxpayer provided at least $600 for the support of such child during the calendar year and with respect to whom the taxpayer is not entitled to a dependency deduction.…