A bill to amend the Internal Revenue Code of 1954 in relation to deduction for business expenses for care of certain dependents.

[AI summary unavailable — showing source text] Allows a business tax deduction under the Internal Revenue Code for expenses incurred for the care of one or more dependents if such care is for the purpose of enabling the taxpayer to carry on a trade or business, including the performance of services by the taxpayer as an employee.…